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 $13,420 Direct materials 109,100 Direct labor 117,690 Factory overhead 61,870 Jobs finished during January are summarized as follows: Job 210 $54,370 Job 224 $63,440 Job 216 33,230 Job 230 111,770 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