The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 $15,410 Direct materials 125,280 Direct labor 135,150 Factory overhead 71,040 Jobs finished during January are summarized as follows: Job 210 $62,440 Job 224 $72,840 Job 216 38,160 Job 230 128,350

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

1. __________ ____ ____

2. __________ ____ ____

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