eBook Show Me How 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 53.360 Direct materials 72,030 Direct labor 77,700 Factory overhead 40,840 Jobs finished during January are summarized as follows: Job 210 $35,900 Job 224 $41,880 79,770 Job 216 21.940 Job 230 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Finished Goods Work in Process b. Determine the cost of the unfinished jobs at January 31