Journalize the transactions for March

luestion50f9 new Pohmes ,urrent Attempt in Progress The following are the job cost related accounts for the law rm of Crane Associates and their manufacturing equivalents: Law Firm Accounts Manufacturing Firm Accounts __'___ Supplies Raw Materials Inventory Payroll Liabilities Payroll Liabilities Operating Overhead Manufacturing Overhead Service Contracts iQ Process Work in Process inventory Cost of Completed Service Contracts Finished Goods Inventory Cost data for the month of March follow. 1. ' Purchased supplies on account $2,360. 2. Issued supplies $1,650 (60% direct and 40% indirect). 3. A55igned labor costs based on time cards for the month which indicated labor costs of $88,200 (80% direct and 20% indirect). 4. Operating overhead costs incurred for cash totaled $50,400. 5. Operating overhead is applied at a rate of 90% of direct labor cost. 6. Work completed totaled $94,500