Part A The following are transactions of the law firm of Francis & Francis, for the month of March 2021: : 1. Purchased supplies on account $1,500. 2. Issued supplies $1,200 (60% direct and 40% indirect). 3. Time cards for the month indicated labour costs of $75,000 (80% direct and 20% Indirect). 4. Operating overhead costs incurred for cash totaled $40,000. 5. Operating overhead is applied at a rate of 90% of direct attorney costs. 6. Work completed totaled $100,000. Instructions: a. Journalize the transactions for March 2021 on behalf of the law firm of Francis & Francis. (4 marks) b. Determine the balance of the Work in Process account. Use a T-account. (4 marks)