Tesh Corp. uses a job order costing system. For the year ended December 31, 2022, Tesh Corp. estimates that the total overhead costs will be $4,000,000 and that a total of 80,000 direct labour hours will be worked Data for the month of January 2022 is as follows: . There were two jobs in process at December 31, 2021: A335 A336 Direct materials $ 3,600 $12,500 Direct labour 5,600 19,300 Overhead 10,800 36,700 . A total of six jobs were worked on during January 2022: A335 A336 A337 A338 A339 A340 Direct materials $ 6,700 $3,400 $2,800 $ 6,300 $ 9,800 $18,500 Direct labour $12,800 $5,700 $6,300 $15,400 $21,500 $43,400 The direct labour rate for January was an average of $25 per hour. . The following other costs were incurred during January 2022: Indirect labour $ 96,000 Indirect materials purchased 25,000 Factory rent 70,000 Factory utilities 67,000 Factory depreciation 46,000 Freight-in on indirect materials 1,000 Freight-out 26,000 Selling and administrative expenses 132,000 $463,000 . The following jobs were completed during January: A336, A337, A338 and A340. . The following jobs were sold during January: A336 and A338. . The indirect materials account had a balance of $135,000 at January 1, 2022, and a balance of $128,000 at January 31, 2022. . There were NO jobs in finished goods at the beginning of January 2022. a) Prepare all journal entries for the month of January 2022. (9 marks) b) Post the journal entries to the WIP account and show that the ending balance in the WIP account at January 31, 2022, corresponds to the cost of the remaining jobs.