Automation Co. has the following activity for the month of June: June 1, Work in Process 20,000 Direct materials used 10,000 Direct labor assigned to jobs 32,000 Manufacturing overhead assigned to jobs 44,000 Two jobs were finished during June, Job 142 and 143 costing $38,000 and $19,000, respectively. The journal entry to record the completion of the two jobs would include a debit/credit to Work in Process for how much? Indicate debit as a positive amount and a credit as a negative amount. Enter without commas or dollar signs, rounded to the nearest whole number