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12. Newell Company has a production process that involves three processes. Units move through the processes in this order: cutting, stamping, and then polishing. The company had the following transactions in November (Click the icon to view the transactions.) Prepare the journal entries for Newell Company. (Record debits first, then credits. Exclude explanations from journal entries.) 1. Cost of units completed in the Cutting Department, $14,000 Date Accounts Debit Credit Nov. 30 (1) (2) (3) (4) 2. Cost of units completed in the Stamping Department, $23,000 Date Accounts Debit Credit Nov. 30 (5) (6) (8) 3. Cost of units completed in the Polishing Department, $41,000 Date Accounts Debit Credit Nov. 30 (9) (10) (11) (12) 4. Sales, $30,000 (Do not record costs as this will be recorded in the next step.) Date Accounts Debit Credit Nov. 30 (13) (14) (15) (16) 5. Cost of goods sold is 30% of sales Date Accounts Debit Credit Nov. 30 (17) (18) (19) (20) 1. Cost of units completed in the Cutting Department, $14,000 2. Cost of units completed in the Stamping Department, $23,000 3. Cost of units completed in the Polishing Department, $41,000 4. Sales on account, $30,000 5. Cost of goods sold is 30% of sales