Job Order Costing for a Service Company

The law firm of Prawitt and Bradford accumulates costs associated with individual cases, using job order costing. The following transactions occurred during August:

Date	Transaction
August 3.	Charged 490 hours of professional (lawyer) time to the Shadow Creek Co. breech of contract suit to prepare for the trial, at a rate of $160 per hour.
10.	Reimbursed travel costs to employees for depositions related to the Shadow Creek case, $17,200.
14.	Charged 160 hours of professional time for the Shadow Creek trial at a rate of $260 per hour.
18.	Received invoice from consultants Westerly and Henninger for $64,600 for expert testimony related to the Shadow Creek trial.
27.	Applied office overhead at a rate of $80 per professional hour charged to the Shadow Creek case.
31.	Paid administrative and support salaries of $36,900 for the month.
31.	Used office supplies for the month, $12,500.
31.	Paid professional salaries of $188,600 for the month.
31.	Billed Shadow Creek $288,900 for successful defense of the case.

Question Content Area

a. Provide the journal entries for each of these transactions. If an amount box does not require an entry, leave it blank.