Mike's Bikes makes gears for mountain bikes. It is considered normal for 3% of the good gears in a batch to be defective. The spoilage costs of a defective gear are $20, but a defective gear can be sold for $5 as scrap. Batch #248 contains 103 gears, and 3 are defective. Which of the following is the correct entry to record the costs of spoilage and the sale of the scrap? 
Definitions:
Cremation Platform
A constructed space or structure where cremation takes place, sometimes specifically designed according to cultural or religious practices.
T-Shirt Art
The practice or process of applying decorative and artistic designs on T-shirts, often involving screen printing or digital printing techniques.
Madagascar
An island country located in the Indian Ocean, off the southeastern coast of Africa, known for its unique biodiversity.
Musical Processions
A ceremonial procession involving a sequence of musical performances, often part of religious or cultural festivities.
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