19. Malachi Manufacturing Co. uses a job cost accounting system. On September 1, the company has $0 (Szero) in its Work in Process (WIP) Inventory account. Malachi works on four Jobs in September (221-224). Jobs 221 and 222 completed on September 29. During September, a summary of production data shows the following: For Direct Materials Cost Direct Labor Cost Factory Overhead Cost Machine hours Job 221 $4,200 3,000 S3,434 202 Job 222 3,870 2,800 3,230 190 Job 223 2,000 1,700 $??? 96 Job 224 4,800 3,600 240 S??? Malachi applies estimated factory overhead cost to jobs using a single predetermined factory overhead rate based on machine hours. Instructions (a) Complete the following four journal entries (1-4). Please use the following accounts for your journal entries: WIP Inventory, Raw Materials Inventory, Wages Payable, Factory Overhead, and Finished Goods Inventory. 1) Record Direct Materials cost for all jobs. 2) Record Direct Labor cost for all jobs. 3) Record Factory Overhead Cost applied to all jobs. 4) Record the completion of Jobs 221 and 222. (b) Calculate the balance of the WIP Inventory account on September 30. Please indicate "debit" or "credit' with your