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 Work in Process $12,690 103,170 111,290 58,500 Factory overhead Jobs finished during January are summarized as follows: Job 210 $51,420 Job 224 $59,990 Job 216 31,420 Job 230 105,690 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Work in Process 88 b. Determine the cost of the unfinished jobs at January 31.