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 $14,570 Direct materials 118,450 Direct labor 127,780 Factory overhead 67,170 Jobs finished during January are summarized as follows: Job 210 $59,030 Job 224 $68,870 Job 216 36,080 Job 230 121,350 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