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 680 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $180 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $27,800. 14. Charged 280 hours of professional time for the Obsidian trial at a rate of $250 per hour. 18. Received invoice from consultants Wadsley and Harden for $57,000 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 $37,500 for the month. 31. Used office supplies for the month, $12,700. 31. Paid professional salaries of $174,500 for the month. 31. Billed Obsidian $376,500 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 July 10 Cash Cost of Services Materials Office Overhead Salaries Payable July 14 Work in Process