Modern Colour Printing, Muscat uses a Job order cost accounting system. Mr. Abdul Rahman is a cost accountant of the company and he is responsible for the cost records. The company provides the following information to Mr. Abdul Rahman: Job Number Materials Labour OMR OMR A21 90,000 65,000 A22 100,000 70,000 A23 30,000 15,000 TOTAL 220,000 150,000 Overhead is applied at 50 percent of labor costs. As a Cost Accountant Mr. Abdul Rahman has to; a) Pass necessary Journal Entries for Modern Colour Printing assuming that A21 and A22 are completed during the period and A21 is sold for OMR 200,000 cash. b) Prepare Ledger Account for Work in Process Account, Finished Goods Account and Cost of Goods Sold Account