Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in January: Balance, January 1 Work in Process $9,940 80,810 Direct materials Direct labor 87,170 Factory overhead 45,820 Jobs finished during January are summarized as follows: Job 210 $40,270 Job 216 Job 224 Job 230 24,610 46,990 82,780 a. Journalize the entry to record the jobs completed. b. Determine the cost of the unfinished jobs at January 31