The following account appears in the ledger prior to recognizing the jobs completed in January: Jobs finished during January are summarized as follows: Required: a. Journalize the entry on Jan. 31 to record the jobs campleted. Fefer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for joumal explanations. Every line an a journal page is used for debit or credit 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 . a. Joumalize the entry on Jan. 31 to record the jobs completed. Refer to the chart of accounts for the exact wording of the account tities. CNOW joumals do not use lines for journal explanations. Every line on a journal page is used for debit or credit 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