Required 1 Required 2 Prepare the necessary journal entries to record normal and abnormal spoilage costs. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction 1 a 2 b. General Journal Spoiled materials inventory Work-in-process inventory: Job X12 Factory overhead Loss from abnormal spoilage >> Debit Credit Required 1 Required 2 Prepare the necessary journal entries to record both types of scrap sold. (If no entry is required for a transaction/ev "No journal entry required" in the first account field.) 1 No Transaction General Journal a. Cash Work-in-process inventory: Job Y34 2 b. Cash Factory overhead Debit Credit