The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 $59,000 Direct materials 304,750 Direct labor 478,950 Factory overhead 209,600 Jobs finished during January are summarized as follows: Job 210 $188,750 Job 216 234,700 Job 224 168,400 Job 230 363,050 Required: a. Journalize the entry on Jan. 31 to record the jobs completed. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals 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.