The following information pertains to Smith Company: 11. Smith Company completed jobs that cost $25,000 to manufacture. Record the journal entry 12. Smith Company sold jobs to customers on account for $52,000 that cost $22,000 to manufacture. Record the journal entries, Smith Company completed jobs that cost $25,000 to manufacture. Record the journal entry. (Record debits first, then c mal entries.) Date Accounts Debit Credit 11. Exclude explanations from any journal entries.) $52,000 that cost $22,000 to manufacture. Record the journal er Begin with the journal entry to record the sales. The entry to record the cost related to the sales will be done in the next step Date Accounts Debit Credit 12. Now record the cost related to the sales. Accounts Debit Date Credit 12