The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 $18,360 Direct materials 149,270 Direct labor 161,020 Factory overhead 84,640 Jobs finished during January are summarized as follows: Job 210 $74,390 Job 224 $86,790 Job 216 45,460 Job 230 152,920 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. S