Wildhorse Company manufactures custom doors. When Job 186 (a batch of 15 custom doors) was being processed in the machining department, one of the wood panels on a door split. This problem occurs periodically and is considered normal spoilage. Direct materials and labour for the door, to the point of spoilage, were $38. In addition, a storm caused a surge in electricity, and a routing machine punctured the wood for Job 238. This incident occurred at the beginning of production, so spoilage amounted to only the cost of wood, at $190. Prepare the journal entries for normal and abnormal spoilage. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry Required" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit (To record normal spoilage) (To record abnormal spoilage) Now suppose that the wood from abnormal spoilage can be sold for $27. Record the journal entries for the disposal value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry Required for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit (To record loss) (To record sale)