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 $15,880 129,100 139,270 73,210 Jobs finished during January are summarized as follows: Job 210 $64,340 Job 224 $75,070 Job 216 39,320 Job 230 142,980 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.