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 $16,900 137,400 148,210 77,910 Jobs finished during January are summarized as follows: Job 210 $68,480 Job 224 $79,890 Job 216 41,850 Job 230 144,560 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. 88 b. Determine the cost of the unfinished jobs at January 31.