Tor JOOS eted! The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January $8,850 Direct materials 71,950 Direct labor 77.610 Factory overhead 40.800 Jobs finished during January are summarized as follows: Job 210 $35,860 do 224 541,830 Job 216 21,910 Jo 23079,680 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Finished Work in Pre Feedback Check a. Move the cost of completed jobs out of work in process and into finished goods. b. Determine the cost of the unfinished jobs at January 31. $ Feedback Oliy b. Add beginning balance in work in process and the manufacturing costs. Subtract the cost of finished jobs. Feedback Crea y Parrily correct Entry for Factory Labor Costs summary of the time tickets is as follows: Job Ne 100 101 104 100 Indirect 111 115 Amount 52,970 2.470 4.510 5.11 3.120 Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Work in Pret Estered