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 $12,020 Direct materials 97,720 Direct labor 105,420 Factory overhead 55,410 Jobs finished during January are summarized as follows: Job 210 $48,700 Job 224 $56,820 Job 216 29,760 Job 230 105,520 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. $