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 $12,960 Direct materials 105,360 Direct labor 113,660 Factory overhead 59,750 Jobs finished during January are summarized as follows: Job 210 $52,510 Job 224 $61,260 Job 216 32,090 116,690 Job 230 a. Journalize the entry to record the jobs completed, If an amount box does not require an entry, leave it blank. b. Determine the cost of the unfinished jobs at January 31