The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 $15,810 Direct materials 128,540 Direct labor 138,650 Factory overhead 72,880 Jobs finished during January are summarized as follows: Job 210 $64,060 Job 224 $74,730 Job 216 39,150 Job 230 138,790 Question Content Area a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. blank - Select - - Select - - Select - - Select - Question Content Area b. Determine the cost of the unfinished jobs at January 31. $fill in the blank