The following account appears in the ledger prior to recognizing the jobs completed in August:

	Work in Process
Balance, August 1	$ 63,300
Direct materials	349,700
Direct labor	457,400
Factory overhead	226,700

Jobs finished during August are summarized as follows:

Job 210	$182,500
Job 216	238,250
Job 224	157,300
Job 230	349,550

Required:

	a. Journalize the entry on Aug. 31 to record the jobs completed. Refer to the Chart of Accounts for exact wording of account titles.
	b. Determine the cost of the unfinished jobs at August 31.