Need help figuring this out particularly the last entry....

Brief Exercise 2-8 In March, Stinson Company completes Jobs 10 and 11. Job 10 cost $24,260 and Job 11 $37,740. On March 31, Job 10 is sold to the customer for S53,620 in cash. Journalize the entries for the completion of the two jobs and the sale of Job 10. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)