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 650 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, $25,300. 14. Charged 180 hours of professional time for the Obsidian trial at a rate of $280 per hour. 18. Received invoice from consultants Wadsley and Harden for $55,600 for expert testimony related to the Obsidian trial. 27. Applied office overhead at a rate of $55 per professional hour charged to the Obsidian case. 31. Paid administrative and support salaries of $32,400 for the month. 31. Used office supplies for the month, $11,000. 31. Paid professional salaries of $158,900 for the month. 31. Billed Obsidian $365,400 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. July 3 Work in Process Salaries Payable 143,000 July 10 Work in Process 25,300 Cash July 14 Work in Process 50,400 Salaries Payable July 18 Work in Process 55,600 Consultant Fees Payable July 27 Work in Process Office Overhead July 31 Admin. sal. Office Overhead 32,400 Cash July 31 Supplies Office Overhead 11,000 Supplies July 31 Prof. sal. Salaries Payable Cash 158,900 July 31 Billed Accounts Receivable 365,400 Fees Earned July 31 Cost Cost of Services Work in Process