Which accounts should be credited or debited using journal entries?

June 5 JOB 29 was delivered to customer Edward Kerry. A cashiers check for $8,742.00 was received at the delivery site. When JOB 29 was completed on June 1, a debit to the Cost of Goods Sold and a credit to Raw and In-Process Inventory was made for $5,824.80. Record the cash-sale entry. Invoice Number: SF146. Job Number: JOB 29.

Data Entry Journals/Ledgers/Statements Check Figures Evaluations Administration Help Support Logout Verify Journal Daily JE Adjusting JE Direct Labor Close JE Clear Screen Date Account Numbers and Titles Debit Credit June 05 101 Cash V 8742 V 8742 101 Cash 103 Short-Term Investments Check Number I. 105 Accounts Receivable bmer/Vendor 109 Notes Receivable Verify 113 Interest Receivable Post 115 Raw and In-Process Inventory Inventory Ite 123 Prepaid Insurance Extension 124 Prepaid Rent Total Cost 125 Prepaid Property Tax 126 Prepaid Advertising Data Entry Journals/Ledgers/Statements Check Figures Evaluations Administration Help Support Logout Verify Journal Daily JE Adjusting JE Direct Labor Close JE Clear Screen Date Account Numbers and Titles Debit Credit June 05 101 Cash V 8742 V 8742 146 Acc.. Deprec., Shipping Facility 185 Manufacturing Overhead Check Number 1 201 Accounts Payable bmer/Vendor 203 Notes Payable Verify 207 Dividends Payable Post 209 Salaries and Wages Payable Extension 211 Estimated Property Taxes Payable Inventory Ite 213 Income Taxes Payable 215 Interest Payable Total Cost 221 Unearned Revenue 250 Mortgage Note Pavable Data Entry Journals/Ledgers/Statements Check Figures Evaluations Administration Help Support Logout Verify Journal Daily JE Adjusting JE Direct Labor Close JE Clear Screen Date Account Numbers and Titles Debit Credit June 05 101 Cash 8742 8742 250 Mortgage Note Payable 301 Common Stock 305 Retained Earnings Check Number 311 Dividends Declared bmer/Vendor 401 Custom Fence and Gate Sales Verify 501 Cost of Goods Sold Post 601 Office Salaries and Wages Exp. Inventory Ite 602 Office Supplies Expense Extension 603 Truck Operating Expense 604 Advertising Expense Total Cost 607 Credit Card Expense Data Entry Journals/Ledgers/Statements Check Figures Evaluations Administration Help Support Logout Verify Journal Daily JE Adjusting JE Direct Labor Close JE Clear Screen Date Account Numbers and Titles Debit Credit June 05 101 Cash V 8742 V 8742 611 Depreciation Exp., Office Equip. 615 Depreciation Exp., Trucks Check Number 621 Rent Expense - General bmer/Vendor 622 Insurance Expense - General Post 623 Bad Debt Expense Verify 624 Property Tax Expense - General 625 Utilities Expense - General Inventory Ite 626 Telephone Expense - General Extension 627 Bank Service Charges Total Cost 628 License Expense 629 Professional Services Expense Data Entry Journals/Ledgers/Statements Check Figures Evaluations Administration Help Support Logout Verify Journal Daily JE Adjusting JE Direct Labor Close JE Clear Screen Date Account Numbers and Titles Debit Credit June 05 101 Cash 8742 V 8742 629 Professional Services Expense 631 Miscellaneous Expense 711 Interest Earned Check Number 1 713 Dividends Earned bmer Vendor 721 Gain on Sale of Assets Verify 731 Gain on Short-Term Investments Post 741 Miscellaneous Revenue Inventory Ite 811 Income Tax Expense Extension 813 Interest Expense Total Cost 814 Discounts Lost 821 Loss on Sale/Disposal of Assets Data Entry Journals/Ledgers/Statements Check Figures Evaluations Administ Verify Journal Daily JE Adjusting JE Direct Labor Close JE Clear Scree Date Account Numbers and Titles Debit Credit June 05 101 Cash V 8742 V 8742 711 Interest Earned 713 Dividends Earned Check Number 1 721 Gain on Sale of Assets bmer/Vendor 731 Gain on Short-Term Investments Post Verify 741 Miscellaneous Revenue 811 Income Tax Expense 813 Interest Expense Inventory Ite 814 Discounts Lost Extension 821 Loss on Sale/Disposal of Assets Total Co: 831 Loss on Short-Term Investments 901 Income Summary Data Entry Journals/Ledgers/Statements Check Figures Evaluations Administration Help Support Logout Verify Journal Daily JE Adjusting JE Direct Labor Close JE Clear Screen Date Account Numbers and Titles Debit Credit June 05 101 Cash 8742 V 8742 126 Prepaid Advertising 129 Office Supplies 131 Office Equipment Check Number bmer/Vendor 132 Accum. Deprec., Office Equip. 135 Shop Equipment Verify 136 Accum. Deprec., Shop Equip. Post 139 Trucks Inventory Ite 140 Accum. Depreciation, Trucks Extension 141 Factory 142 Accum. Depreciation, Factory Total Cost 145 Shipping Facility AC A Dor Chisis Clit