apter 16 Check for Understanding, Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 Direct materials $14,680 119,350 128,740 67,670 Direct labor Factory overhead Jobs finished during January are summarized as follows: Job 210 Job 216 $59,480 36,350 Job 224 Job 230 $69,390 135,480 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. b. Determine the cost of the unfinished jobs at January 31. Previous Ned