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

	Work in Process
Balance, January 1	$ 58,750
Direct materials	319,000
Direct labor	505,750
Factory overhead	212,250

Jobs finished during January are summarized as follows:

Job 210	$198,000
Job 216	224,150
Job 224	149,600
Job 230	353,800

Required:

a. Journalize the entry on Jan. 31 to record the jobs completed. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.

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