Record the following transaction for a company that $4$ ses job order costing: Cost of finished goods sold, $$190,000$; selling price, $$225,000\{$all sales on account$\}.$

Write dr in front of the account that is debited. Write cr in front of the account that is credited. Here is a sample format of an answer:

Dr Name of Account that is debited CrName of Account that is credited $5x($dollar value of the entry$)$