a. Provide the journal entries for each of these transactions. If an amount box does not require an entry, leave it blank.

B & C below

The law firm of Prawitt and Bradford accumulates costs associated with individual cases, using job order costing. The following transactions occurred during August:

Date	Transaction
August 3.	Charged 690 hours of professional (lawyer) time to the Shadow Creek Co. breech of contract suit to prepare for the trial, at a rate of $150 per hour.
10.	Reimbursed travel costs to employees for depositions related to the Shadow Creek case, $25,200.
14.	Charged 220 hours of professional time for the Shadow Creek trial at a rate of $280 per hour.
18.	Received invoice from consultants Westerly and Henninger for $67,500 for expert testimony related to the Shadow Creek trial.
27.	Applied office overhead at a rate of $50 per professional hour charged to the Shadow Creek case.
31.	Paid administrative and support salaries of $32,300 for the month.
31.	Used office supplies for the month, $10,900.
31.	Paid professional salaries of $191,500 for the month.
31.	Billed Shadow Creek $346,200 for successful defense of the case.

Date	Account	Debit	Credit
August 3	CashCost of ServicesMaterialsSalaries PayableWork in Process
	Accounts PayableCashCost of ServicesSalaries PayableWork in Process
August 10	Accounts ReceivableCashCost of ServicesSalaries PayableWork in Process
	Accounts PayableAccounts ReceivableCashCost of ServicesWork in Process
August 14	Accounts PayableAccounts ReceivableCost of ServicesSalaries PayableWork in Process
	Accounts PayableCashOffice OverheadSalaries PayableWork in Process
August 18	CashAccounts PayableConsultant Fees PayableOffice OverheadWork in Process
	Accounts PayableCashConsultant Fees PayableMaterialsWork in Process
August 27	CashMaterialsOffice OverheadSalaries PayableWork in Process
	Accounts PayableAccounts ReceivableCashOffice OverheadWork in Process
August 31 Admin. sal.	Accounts PayableAccounts ReceivableCashOffice OverheadWork in Process
	Accounts PayableCashCost of ServicesOffice OverheadWork in Process
August 31 Supplies	Accounts PayableAccounts ReceivableOffice OverheadSuppliesWork in Process
	Accounts PayableOffice OverheadSalaries PayableSuppliesWork in Process
August 31 Prof. sal.	Accounts PayableAccounts ReceivbleCashSalaries PayableWork in Process
	Accounts PayableAccounts ReceivableCashOffice OverheadSalaries Payable
August 31 Billed	Accounts PayableAccounts ReceivableCashFees EarnedOffice Overhead
	Accounts PayableAccounts ReceivableCashFees EarnedOffice Overhead
August 31 Cost	Accounts PayableCashCost of ServicesSalaries PayableWork in Process
	Accounts PayableCashCost of ServicesSalaries PayableWork in Process

b. How much office overhead is over- or underapplied? Enter your answer as a positive number. $

OverappliedUnderapplied

c. Determine the gross profit on the Shadow Creek case, assuming that over- or underapplied office overhead is closed monthly to cost of services. $