Burlington Textiles has spoiled goods with an assigned cost of $40,000 and zero net disposal value. Prepare a journal entry for each of the following conditions under:

(1) Process costing (department A) 

(2) Job costing

Required:

1. Abnormal spoilage of $40,000
2. Normal spoilage of $40,000 regarded as common to all operations
3. Normal spoilage of $40,000 regarded as attributable to specifications of a particular job