On March 1, Sheffield Company has a beginning balance of $61,800 in its Work in Process Inventory account. In March, Sheffield Company completes its only two jobs in process, Jobs 10 and 11. Job 10 cost $27,300 and Job 11 $34,500. On March 31, Job 10 is sold. Enter the beginning balance for Work in Process, record the completion of the two jobs and the sale of Job 10. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Raw Materials Inventory $ $ Manufacturing Costs Factory Labor Manufacturing Overhead Work in Process Inventory Finished Goods Inventory Cost of Goods Sold $ $ $ $ Balance Completion of Jobs: Job 10 Job 11 Job sold: Job 10 $ $ $ $ $ $ Balance