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 $15,010 Direct materials 122,030 Direct labor 131,640 Factory overhead 69,200 Jobs finished during January are summarized as follows: Job 210 $60,820 Job 224 $70,950 Job 216 37,170 Job 230 128,390 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