need help with part (A)

Nash Group provides many of the laminated products that teachers use in their classrooms. Nash management considers the company to also be quite green, as it captures the small cut-out pieces and sells them to an organization that uses them in its production of plastic tableware. To date, Nash has treated these cut-outs as a by-product, since it receives a small value for the items upon sale. The quantities and values of both the main laminated products and the small cut-outs, created in a joint process that costs $1,100, are as follows. Both products are sold at the split-off point and not processed further. All sales are on account. Record the journal entries for the following transactions for Nash under the sales method of accounting for by-products. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" fo the account titles and enter O for the amounts. List all debit entries before credit entries.) 1. The completion of all products (main product and by-product). 2. The sale of all the main product. 3. The sale of all the by-product. No. Account Titles and Explanation Debit Credit 1. 2. (To record sales) (To record cost of goods sold) 3