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 $13,570 Direct materials 110,320 Direct labor 119,010 Factory overhead 62,560 Jobs finished during January are summarized as follows: Job 210 $54,980 Job 224 $64,150 Job 216 33,600 Job 230 119,130 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