Entry for Jobs Completed; Cost of Unfinished Jobs 10 The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 $13,900 Direct materials 113,010 Direct labor 121,900 Factory overhead 64,080 Jobs finished during January are summarized as follows: Job 210 $56,320 Job 224 $65,710 Job 216 34,420 Job 230 128,280 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