Shown below are the job cost-related accounts for the law firm of De Witte, Ozols, and Morton and their manufacturing equivalents: Cost data for the month of March follow. Purchased supplies on account $ 1, 500. Issued supplies of $1, 200 (60% direct and 40% indirect). Time cards for the month indicated labour costs of $60,000 (80% direct and 20% indirect). Operating overhead costs incurred for cash totalled $40,000. Operating overhead is applied at a rate of 90% of direct labour cost. Work completed totalled $75,000. (a) Journalize the transactions for March. Omit explanations. (b) Determine the balance of the Work in Process account. Use a T account