the following account appears in the ledger prior to recognizing the jobs completed in january: work in process balance, january 1 $ 56,100 direct materials 338,450 direct labor 494,100 factory overhead 226,850 jobs finished during january are summarized as follows: job 210 $200,950 job 216 223,100 job 224 167,800 job 230 344,000 required: a. journalize the entry on jan. 31 to record the jobs completed. refer to the chart of accounts for exact wording of account titles. b. determine the cost of the unfinished jobs at january 31.