Pharoah Incorporated has the following information available about the jobs worked on during the month of February 2022: Job Number Materials Labour Overhead Total Costs 110 $26,300 $23,700 $18,000 $68,000 111 33,800 31,700 25,500 91,000 112 21,400 16,500 12,940 50,840 Jobs 110 and 111 were completed in February and Job 111 was sold on account for $92,500 in February. Journalize the entries for the completion of the two jobs and the sale of Job 111. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record completion of Jobs 110 and 111) (To record the sale of Job 111)(To record completion of Jobs 110 and 111) {To record the sale of Job 111} (To record cost of goods sold for Job 111) List of Accounts What was the balance in Work in Process Inventory on February 23, 2022 assuming Work in Process had a zero balance on February 1,2022? Balance in work in process inventory $