19. Malachi Manufacturing Co.uses a job cost accounting system. On September 1, the company has SO (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 $3,200 2.800 $2,842 116 Job 222 2,870 2.300 2,401 98 Job 223 1,300 1,700 $??? 76 Job 224 4,000 3,600 $??? 140 Malachi applies estimated factory overhead cost to jobs using a single predetemined 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 cast 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