The Following Information Was Taken from the Job Cost Sheet

The following information was taken from the job cost sheet for Job 101 for Scott Manufacturing Company:
Date started: July 5
Date completed: August 21 $\begin{array}{lccc}& \underline{\text { Direct }} & \underline{\text { Direct }} & \underline{ \text { Factory }} \\ \underline{\text { Date } }& \underline{\text { Materials }} & \underline{\text { Labour }} & \underline{\text { Overhead }}\\\text { July 5 } & \$ 3,000 & & \\\text { July 15 } & & \$ 900 & \$ 450 \\\text { July 17 } & 1,500 & & \\\text { July 22 } & & 1,350 & 675 \\\text { August 1 } & 1,500 & & \\\text { August } 21 & & 600 & 300\end{array}$
Job 101 was sold on account on August 25 for 160% of its cost.
Required:
A. Prepare the journal entries to record the costs incurred for Job 101 in the current year for direct materials, direct labour, and manufacturing overhead (for simplicity, ignore the dates).
B. Prepare the journal entry to record the completion of Job 101.
C. Calculate the predetermined manufacturing overhead rate for Scott.
D. Prepare the journal entries to record the sale of Job 101.