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

	Work in Process
Balance, January 1	$10,510
Direct materials	85,450
Direct labor	92,170
Factory overhead	48,450

Jobs finished during January are summarized as follows:

Job 210	$42,580		Job 224	$49,680
Job 216	26,020		Job 230	89,900

a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank.

b. Determine the cost of the unfinished jobs at January 31. $