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 $9,420 Direct materials 76,580 Direct labor 82,610 Factory overhead 43,430 Jobs finished during January are summarized as follows: Job 210 $38,170 Job 224 $44,530 Job 216 23,320 Job 230 86,940 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