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 $18,250 Direct materials 148,370 Direct labor 160,050 Factory overhead 84,130 Jobs finished during January are summarized as follows: Job 210 $73,940 Job 224 $86,270 Job 216 45,190 Job 230 156,100 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Finished Goods Work in Process b. Determine the cost of the unfinished jobs at January 31