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

Work in Process

Balance, August 1$ 59,050Direct materials335,000Direct labor494,700Factory overhead226,200Jobs finished during August are summarized as follows:

Job 210$178,300Job 216232,250Job 224149,500Job 230328,250Required:

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.

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Chart of Accounts