Lexan Textile Company's Job X12 had one of its 20 units spoiled. The cost incurred on the unit was $600. It was specific normal spoilage with an estimated disposal price of $300 for the spoiled unit. Job Y34 had common normal spoilage with the estimated cost of $400 from the general production process failure and abnormal spoilage of $200. The company also incurred scrap due to Job Y34 and sold it for $80. It also sold the scrap common to all jobs for $120 cash in May. Required: 1. Prepare the necessary journal entries to record normal and abnormal spoilage costs. 2. Prepare the necessary journal entries to record both types of scrap sold. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the necessary journal entries to record normal and abnormal spoilage costs. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the normal spoilage attributable to Job X12. Note: Enter debits before credits