Job Order Costing for a Service Company The law rm of Prawitt and Bradford accumulates costs associated with individual cases, using job order costing. The following transactions occurred during August: August 3. Charged 460 hours of professional (lawyer) time to the Shadow Creek Co. breech of contract suit to prepare for the trial. at a rate of $150 per houc 10. Reimbursed travel costs to employees for depositions related to the Shadow Creek case, $20,400. 14. Charged 330 hours of professional time for the Shadow Creek trial at a rate of $250 per hour. 18. Received invoice from consultants Westerly and Henninger for $20,300 for expert testimony related to the Shadow Creek trial. 2?. Applied o'loe overhead at a rate of $65 per professional hour charged to the Shadow Creek case. 31. Paid administrative and support salaries of $36,500 for the month. 31. Used ofce supplies for the month, $12,300. ) 31. Paid professional salaries of $161,400 for the month. 31. Billed Shadow Creek $333,400 for successful defense of the case. 3. Provide the journal entries for each of these transactions. IFan amount box does not require an entry, leave it blank. August 3 Work in Process v J Salaries Payable v J August 10 Work in Process v J Cash v J August 14 Work in Process v J Salaries Payable v J August 18 Work in Process v J Consultant Fees Payable v J August 2? Work in Process v J Office Overhead v J August 31 Admin. sal. Office Overhead v J Cash ' v' August 31 Supplies Office Overhead ' J Supplies v J August 31 Prof. sal. Salaries Payable ' J Cash v J Augu5t 31 Billed Accounts Receivable v J Fees Earned v J August 31 Cost Cost of Services v J W W W W W W W W W W WWillillllllllllllllllllllllllllll Work in Process v J