Entrepreneurial Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs are as follows, in summary form: Journalize the summary entry to record each of the following operations for January (one entry for each operation) a. Direct and indirect materials used. If an amount box does not require an entry, leave it blank. b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank. Feedback Check My Work b. Record direct labor costs in the work in process account, and indirect labor costs in the factory overhead account. d. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). If an amount box does not require an entry, leave it blank. Feedback - Check My Work d. Apply factory overhead based on direct labor costs. e. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank. Feedback T Check My Work e. When a job is completed, it is transferred out of work-in-process and add it to finished goods. f. Determine the balance of the work in process account on January 31