Job 113 was completed at a cost of $5,000, and Job 85 was completed at a cost

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Job 113 was completed at a cost of $5,000, and Job 85 was completed at a cost of $3,000 and sold on account for $4,500. Prepare journal entries for the following:

A. Completion of Job 113.

B. Completion and sale of Job 85.

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