Sales for the year (all paid in cash) totaled $519,000. The total cost to manufacture these goods according to their job cost sheets was $218,000. Hint: Record the sale Fransaction first, and account for the change to inventory second. Date Account Description Debit Credit Cash 519000 Sales 519000 218000 218000 Indirect Labor Sales Commissions Expense Indirect Materials Rent Expense Raw Materials Utilities Expense Work in Process Advertising Expense Finished Goods Depreciation Expense Manufacturing Overhead Accumulated Depreciation Cash Cost of Goods Sold Sales Salaries Expense