Swifty Group provides many of the laminated products that teachers use in their classrooms. Swifty management considers the

company to also be quite green, as it captures the small cut$-$out pieces and sells them to an organization that uses them in its

production of plastic tableware. To date, Swifty has treated these cut$-$outs as a by$-$product, since it receives a small value for the items

upon sale. The quantities and values of both the main laminated products and the small cut$-$outs, created in a joint process that costs

$$1,300,$ are as follows. Both products are sold at the split$-$off point and not processed further. All sales are on account.

$($a$)$

Record the journal entries for the following transactions for Swifty under the sales method of accounting for by$-$products. $($Credit

account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for

the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

The completion of all products $($main product and by$-$product$).$

The sale of all the main product.

The sale of all the by$-$product.