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 15, $9000 of direct materials was requisitioned into job A1 and $7000 of direct material was requisitioned into job B2. Alpha applies manufacturing overhead on basis of $35 per machine hour. As of January 18, job A1 used 175 machine hours and Job B2 used 150 machine hours. January 19 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 $30 per hour. Job A1 was completed on January 20. Use this information to prepare the January General Journal entries, for all January 2017 transactions noted.