QS 19-3 (Algo) Recording job completion and sale LO C1 Auto Safe's job cost sheet for Job A40 shows that the total cost to add security features to a car was $17,000. The car was delivered to the customer, who paid $21,700 cash for this job. Prepare the journal entries for Job A40 to record (a) its completion and (b) its sale. Journal entry worksheet Record transfer of cost of completed job to Finished Goods. Note: Enter debits before credits