Service industry: journal entries and CSR Kalogndes ba MeMilan CPAs incurred the following costs in performing audits during September. The firm uses a Work in Process imventory account for audit engagement costs and records overhead in fxed and varable cverhead accounts. a. Pieqare joumal entries for each of the following transactions: Note: Where applicable, list multple debits in alphabetical order and multiple credits in alphabetical order. 1. Used 12000 of previously purchased supplies on audit engagements. 2. Paid 53200 of partrer travel expenses to an accounting conference. 3 pcorded $2.000 of depreciation on lapteps used in audits. 4 Rencoided $720,000 of antual depretiation on the Kalogrides \& McMellan fuildine locoted in downtowni New York: 65 percent of the space is used to house audit personnel. 5. Accrutd audt parther salaries, $80,000. 6 Acerued remaining auos talf salaries. 1103,160 . 7. Paid ciedit card charges for travel costs for client engagenents: 57,760 . 8. One memhis prepait insurance and property taxes expired on the downtown building, $6,920. 9. Arrmied 51,360 of office irssiatart wagest the office assatent works orly for the oudit partners and suif. 10. Paid all actrued salaries and wages foc the month. a. Account 1. To record supplies usage for audit engagements 2. To record travel expenses for partner 3. To record laptop depreciation 4. To record depreciation on NYC building 5. To accrue partner salaries 6. To accrue audit salaries 7. To record audit-related travel costs 8. To record expiration of prepaid insurance and property taxes on downtown building 9. To accrue office assistant wages 10. To pay accrued salaries and wages b. Determine the cost of audit services rendered for September. \$