On January 1, 2017, Alpha company had job A1 with an accumulated total cost of $17,800 as part of its beginning WIP balance. On January 15th, $9,000 of direct materials were requisitioned not job A1 and $7,000 of direct material was requisitioned into job B2. Alpha applies manufacturing overhead on the basis of $38 per machine hour. January 18th, job A1 used 175 machine hours and job B2 used 150 machine hours. January 19th payroll records recorded 325 hours of direct labor was charged to job A1 at $40 per hour and 200 hours of direct labor was charged to job B2 at a rate of $30 per hour. Job A1 was completed on January 20th. Use this information to prepare the January general journal entries, without explanations, for all January 2017 transactions noted.