Prepare the journal entries to record the following transactions for an accounting firm that uses a job order cost system.

a$.$ Received a utility bill for $$3,750$ on May $4.$

b$.$ Charged $50$ hours to one client $($Smith$)$ for services provided during the month at an hourly rate of $$40.$

c$.$ Applied overhead to Smith at a rate of $$7\mathrm{.}50$ per hour billed.

Please show your work.