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 Direct materials Direct labor Factory overhead Work in Process $18,690 151,950 163,910 86,160 Jobs finished during January are summarized as follows: Job 210 $75,730 Job 224 $88,350 Job 216 46,280 Job 230 164,080 < 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 38 Feedback Check My Work a. Move the cost of completed jobs out of work in process and into finished goods. b. Determine the cost of the unfinished jobs at January 31