Paradise Bay Shop is a manufacturer of golf carts. Peter Cranston, the plant manager of Paradise Bay, obtains the following information for Job #$22$ in August $2020.$ A total of $23$ units were started, and $3$ spoiled units were detected and rejected at final inspection, yielding $20$ good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are $$1,300$ per unit. Assume that Job #$22$ of Paradise Bay Shop generates scrap with a total sales value of $$400($it is assumed that scrap returned to the storeroom is sold quickly$).$

Read the requirements.

Prepare the journal entries for the recognition of scrap, assuming the following: $($Record debits first, then credits.

Exclude explanations from any journal entries.$)$

a$.$ The value of scrap is immaterial and scrap is recognized the time of sale.

Journal Entry

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