During the current month, Onyx Corporation completed Job 109 and Job 112. Job 109 cost $19,000 and Job 112 cost $27,000. Job 112 was sold on account for $42,000. Journalize the entries for the completion of the two jobs and the sale of Job 112.
Debit Finished Goods Inventory for the cost of completed jobs.
Debit Cost of Goods Sold for the cost of jobs sold.