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Job Order Costing for a Service Company

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

August $3.$ Charged $480$ hours of professional $($lawyer$)$ time to the Shadow Creek Co$.$ breech of contract suit to prepare for the trial, at a rate of $$190$ per hour.

$10.$ Reimbursed travel costs to employees for depositions related to the Shadow Creek case, $$27,000.$

$14.$ Charged $280$ hours of professional time for the Shadow Creek trial at a rate of $$300$ per hour.

$18.$ Received invoice from consultants Westerly and Henninger for $$45,800$ for expert testimony related to the Shadow Creek trial.

$27.$ Applied office overhead at a rate of $$45$ per professional hour charged to the Shadow Creek case.

$31.$ Paid administrative and support salaries of $$24,300$ for the month.

$31.$ Used office supplies for the month, $$8,200.$

$31.$ Paid professional salaries of $$185,900$ for the month.

$31.$ Billed Shadow Creek $$322,600$ for successful defense of the case.

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

August $3$

August $10$