The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 $16,780 Direct materials 136,420 Direct labor 147,160 Factory overhead 77,360 Jobs finished during January are summarized as follows: Job 210 $67,990 Job 224 $79,320 Job 216 41,550 Job 230 151,090 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. 8 b. Determine the cost of the unfinished jobs at January 31.