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 11 Direct materials Work in Process $12,810 Direct labor Factory overhead 104,150) 112,340 59,050 Jobs finished during January are summarized as follows: Job 210 $51,900 Job 216 31,720 Job 224 Job 230 $60,550 118,220 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