Deacon Corporation completed Job 70 on February 15 and Job 71 on March 18 Job 70 required the following additional costs: $7,500 of materials, $5,000 of direct labor, and $4,000 of factory overhead Job 71 required the following additional costs: $6,100 of materials, $3,300 of factory overhead, and $4,900 of direct labor a. Prepare the journal entries to record the completion of the jobs. b. If Work in Process had a beginning balance of $5,000 as of the beginning of January, what is the balance after the completion of the jobs? An additional $2,300 was transferred to Finished Goods inventory for Job 72 Show your work