The following account appears in the ledger after all postings have been completed except for the entries

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The following account appears in the ledger after all postings have been completed except for the entries to transfer the costs of the jobs completed in October.

                                

Jobs finished during October are summarized as follows:

                                

a. Determine the cost of jobs completed.
b. Determine the cost of the unfinished jobs at October 31.

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