# The following account appears in the ledger after only part

The following account appears in the ledger after only part of the postings has been completed for January:
Work in Process
Balance, January 1 …. $15,500 Direct materials ……… 86,200 Direct labor ………….. 64,300 Factory overhead …….. 93,700 Jobs finished during January are summarized as follows: Job 320 …$57,600
Job 326 ….. 75,400
Job 327 … \$26,100
Job 350 ….. 94,800

a. Journalize the entry to record the jobs completed.
b. Determine the cost of the unfinished jobs at January 31.