Calculator 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 $14,430 Direct materials 117,320 Direct labor 126,550 Factory overhead 66,520 Jobs finished during January are summarized as follows: Job 210 $58,470 Job 224 $68,210 Job 216 35,730 Job 230 129,930 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank.