The following account appears in the ledger prior to recognizing the jobs completed in January: Balance, January 1 Direct materials Direct labor Factory overhead Work in Process $ 59,000 304,750 478,950 209,600 Jobs finished during January are summarized as follows: Job 210 $188,750 Job 216 234,700 Job 224 168,400 Job 230 363,050 A. Journalize the entry on Jan. 31 to record the jobs completed. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 B. Determine the cost of the unfinished jobs at January 31