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 $700$ hours of professional $($lawyer$)$ time at a rate of $$200$ per hour to the Obsidian Co$.$ breech of contract suit to prepare for the trial

$10.$ Reimbursed travel costs to employees for depositions related to the Obsidian case, $$16,900$

$14.$ Charged $190$ hours of professional time for the Obsidian trial at a rate of $$250$ per hour

$18.$ Received invoice from consultants Wadsley and Harden for $$70,400$ 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 $$34,800$ for the month

$31.$ Used office supplies for the month, $$11,700$

$31.$ Paid professional salaries of $$181,300$ for the month

$31.$ Billed Obsidian $$369,500$ 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 $10$

July $14$

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