Entry for Jobs Completed; Cost of JODS The following account appears in the ledger prior to recognizing the jobs completed in January: Balance, January 1 Direct materials Direct labor Factory overhead Work in Process $9,340 75,930 81,910 43,060 Jobs finished during January are summarized as follows: Job 210 Job 216 < Job 224 $37,840 23,130 44,150 Job 230 77,790 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. 88 b. Determine the cost of the unfinished jobs at January 31.