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Entrepreneurial Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $7,900 of indirect materials and $13,200 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form: Chart of Accounts a. Journalize the Jan. 31 summary entry to record direct and indirect materials used." b. Journalize the Jan. 31 summary entry to record direct and indirect labor used." d. Journalize the Jan. 31 entry to record factory overhead applied to all four jobs. * e. Journalize the Jan. 31 entry to record the completion of Jobs 301 and 302 . * *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. f. Determine the balance of the work in process account on January 31. Entrepreneurial Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $7,900 of indirect materials and $13,200 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form: Chart of Accounts a. Journalize the Jan. 31 summary entry to record direct and indirect materials used." b. Journalize the Jan. 31 summary entry to record direct and indirect labor used." d. Journalize the Jan. 31 entry to record factory overhead applied to all four jobs. * e. Journalize the Jan. 31 entry to record the completion of Jobs 301 and 302 . * *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. f. Determine the balance of the work in process account on January 31