(Journal entries—service industry) Hopkins & Bruder CPAs incurred the fol¬ lowing costs in performing SEC audits during 2006. Prepare journal entries for each of the following transactions:

a. Paper and pencil supplies cost, $5,000; $2,000 was incurred for selling and administrative expenses.

b. Depreciation of laptops used in the audit, $605,000.

c. Depreciation on the Hopkins & Bruder Building, located in downtown New York, $1,800,000 of which 10 percent of the space is used to con¬ duct audits.

d. Partner salaries, $8,000,000.

e. Audit junior staff salaries, $1,000,000.

f. Manager salaries, $3,000,000.
g. Travel costs to the client offices, $1,800,000.
h. Insurance and property tax on the downtown building, $950,000.LO1.