April production resulted in the following activity in a key account of Cheung Casting Company (in thousands):

WIP Inventory
April 1 balance .................................................12
Direct materials used ......................................50
Direct labour charged to jobs ........................25
Factory overhead applied to jobs ..................55

Job orders A13 and A37, with total costs of $72,000 and $56,000, respectively, were completed in April.

1. Journalize the completed production for April.

2. Compute the balance in WIP Inventory, April 30, after recording the completed production.

3. Journalize the credit sale of Job A13 for $101,000.