Please be very clear with your answer. please put a box around each section,Thank you!

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 $10,170 Direct materials 82,680 Direct labor 89,190 Factory overhead 46,880 Jobs finished during January are summarized as follows: Job 210 $41,210 Job 224 $48,070 Job 216 25,180 Job 230 86,990 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