The following information pertains to Brown Company: 11. Brown Company completed jobs that cost $26,000 to manufacture. Record the journal entry. 12. Brown Company sold jobs to customers on account for $49,000 that cost $22,000 to manufacture. Record the journal entries. 11. Brown Company completed jobs that cost $26,000 to manufacture. Record the journal entry. (Record debits first, then credits. Select the Date Accounts and Explanation Debit Credit 11. 12. Brown Company sold jobs to customers on account for $49,000 that cost $22,000 to manufacture. Record the journal entries. (Record depil line of the journal entry table.) Begin with the journal entry to record the sales. Do not record the cost of the sale with this entry. We will do that in the following step. Date 12. Now record the cost related to the sales. Date Accounts and Explanation Debit Credit Accounts and Explanation Debit Credit