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As production manager, Robert noticed that several recent production runs generated a decent-sized collection of scrap pieces in the designated scrap bin. He looks at current prices for this scrap and recognizes the market price is relatively high for this material right now, so he makes plans to sell it. He estimates that there are 48 pounds of scrap available to be sold. The current sales price is $7 per pound for this particular scrap material. Assume Robert uses the production method to account for scrap. Record the journal entry for the sale of all the scrap for cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) List of Accounts Assistance Used Accounts Receivable Cash COGS FG Inventory FG Inventory - A FG Inventory - B FG Inventory - By-Product FG Inventory - C FG Inventory - Job ACE FG Inventory - Main Product FG Inventory - Prime RM Inventory Sales WIP Inventory