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 470 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, $26,700. 14. Charged 230 hours of professional time for the Obsidian trial at a rate of $250 per hour. 18. Received invoice from consultants Wadsley and Harden for $73,800 for expert testimony related to the Obsidian trial. 27. Applied office overhead at a rate of $40 per professional hour charged to the Obsidian case. 31. Paid administrative and support salaries of $19,900 for the month. 31. Used office supplies for the month, $6,700. 31. Paid professional salaries of $170,300 for the month. 31. Billed Obsidian $331,200 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 July 10 July 14 July 18 Salaries Payable Work in Process Cash Work in Process Salaries Payable Work in Process Consultant Fees Payable July 27 Work in Process Office Overhead