5. Van Halen, Inc. is a manufacturing company that worked on the following jobs during September 2020: Total job cost Job No. 165 $ 2,400 Job No. 190 1,940 Job No. 192 ??? Job 165 was completed during September 2020 and later sold for $5,000 in October. Jobs 190 and 192 are not done as of the end of September. The September 30 balance in Van Halen's Work in Process (WIP) Inventory account was $2,900. a) Prepare the Journal Entry for the completion of Job 165. b) Calculate the partially completed cost of Job 192