Lincoln Company completed jobs that cost $42,000 to produce. In the same period, the company sold jobs for $89,000 that cost $45,500 to produce. Prepare the journal entries for the completion and sales of the jobs. All sales are on account. (Record debits first, then credits. Exclude explanations from any journal entries. Check your spelling carefully and do not abbreviate.) Prepare the journal entry to record the completion of jobs. Prepare the journal entry to record the sale of jobs. (Do not include the cost of the sale in this journal entry, it will be prepared in the next step.) Prepare the journal entry for the cost to produce the jobs that were sold