Service industry; journal entries and CSR Kalogrides & McMillan CPAs incurred the following costs in performing audits during September. The firm uses a Work in Process Inventory account for audit engagement costs and records overhead in fixed and variable overhead accounts. a. Prepare journal entries for each of the following transactions: Note: Where applicable, list multiple debits in alphabetical order and multiple credits in alphabetical order. 1. Used $5,000 of previously purchased supplies on audit engagements. 2. Paid $8,000 of partner travel expenses to an accounting conference. 3. Recorded $6,500 of depreciation on laptops used in audits. 4. Recorded $1,800,000 of annual depreciation on the Kalogrides & McMillan Building, located in downtown New York; 65 percent of the space is used to house audit personnel. 5. Accrued audit partner salaries, $200,000. 6. Accrued remaining audit staff salaries, $257,900. 7. Paid credit card charges for travel costs for client engagements, $19,400. 8. One months prepaid insurance and property taxes expired on the downtown building, $17,300. 9. Accrued $3,400 of office assistant wages; the office assistant works only for the audit partners and staff. 10. Paid all accrued salaries and wages for the month.