A hospital, United Community Health, accumulates costs associated with individual patients using job order costing. On May $31,$ the hospital charged $170$ hours of nursing time to the patients on the third floor at a rate of $$46$ per hour. What is the journal entry for this transaction?

$$ a$.$ Debit Salaries Payable and credit Cost of Services for $$7,820$

$$ b$.$ Debit Work in Process and credit Salaries Payable for $$7,820$

$$ c$.$ Debit Salaries Payable and credit Firm Overhead for $$7,820$

$$ d$.$ Debit Salaries Payable and credit Work in Process for $$7,820$