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 Work in Process $11,980 97,400 Direct labor Factory overhead 105,060 55,230 Jobs finished during January are summarized as follows: Job 210 $48,540 Job 224 $56,630 Job 216 29,660 Job 230 105,170 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.