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 $17,440 Direct materials 141,790 Direct labor 152,950 Factory overhead 80,400 Jobs finished during January are summarized as follows: Job 210 $70,660 Job 216 43,180 Job 224 82,440 Job 230 157,030 a. Journalize the entry to record the jobs completed. b. Determine the cost of the unfinished jobs at January 31