Chart of Accounts Instructions Work In Process Balance, January 1 $ 85,800 Direct materials 115,000 Direct labor 140,000 Factory overhead 296,200 Jobs finished during January are summarized as follows: Job 210 $182,500 Job 216 78,300 Job 224 232,190 Job 230 67,250 Required: a. Journalize the entry on Jan. 31 to record the jobs completed. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use Mnes for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a Nne between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. b. Determine the cost of the unfinished jobs at January 31