Job Order Cost Accounting for a Service Company The law firm of Furlan and Benson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during July: July 3. Charged 490 hours of professional (lawyer) time to the Obsidian Co breech of contract suit to prepare for the trial, at a rate of $220 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $19.000 14. Charged 160 hours of professional time for the Obsidian trial at a rate of $280 per hour 18. Received invoice from consultants Wadsley and Harden for $53,200 for expert testimony related to the Obsidian trial 27. Applied office overhead at a rate of $50 per professional hour charged to the Obsidian case, 31. Paid administrative and support salaries of $23,100 for the month 31. Used office supplies for the month, $7,800 31. Paid professional salaries of $180,900 for the month. 31. Billed Obsidian $294,100 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 July 3 Work in Process Salaries Payable July 10 Work in Process Cash 11 11 10 July 14 Work in Process Salaries Payable eBook Calculator Print Item Cash July 14 Work in Process Salaries Payable July 18 Work in Process Consultant Fees Payable July 27 Work in Process Office Overhead 10 July 31 Admin, sal. Office Overhead