Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in January: Work In Process Balance, January 1 $85,800 Direct materials 115,000 Direct labor 140,000 296,200 Factory overhead Jobs finished during January are summarized as follows: Job 224 $232,190 Job 210 $182,500 Job 216 78,300 Job 230 67,250 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