NO. 1 Ruben Metal Fabricators accumulates fairly large quantities of metal shavings and trimmings from the products it manufactures. At least once a month, the scrap metal is sold to a local smelter for reprocessing. This month's scrap sales for cash total $1,850. Required: Give the general journal entry to record the sales of the scrap for each of the following alternatives. Explanation may be omitted. a) The scrap sales are viewed as additional revenue. b) The scrap sales are viewed as a reduction of the cost of goods sold. c) The scrap sales are viewed as a reduction of factory overhead. d) The scrap sales are traceable to individual jobs and are viewed as a reduction in the cost of materials used on the jobs.