The Fly Company provides advertising services for clients across the nation. The Fly Company is presently working on four projects, each for a different client. The Fly Company accumulates costs for each account $($client$)$ on the basis of both direct costs and allocated indirect costs. The direct costs include the charged time of professional personnel and media purchases $($air time and ad space$).$ Overhead is allocated to each project as a percentage of media purchases. The predetermined overhead rate is $50\%$ of media purchases.On August $1,$ the four advertising projects had the following accumulated costs:During August, The Fly Company incurred the following direct labor and media purchase costs related to preparing advertising for each of the four accounts:At the end of August, both the Vault Bank and Take Off Airlines campaigns were completed. The costs of completed campaigns are debited to the cost of services account.a$.$Journalize the summary entry to record the direct labor costs for the month. If an amount box does not require an entry, leave it blank.b$.$ Journalize the summary entry to record the media purchases for the month. If an amount box does not require an entry, leave it blank.c$.$Journalize the summary entry to record the overhead applied for the month. If an amount box does not require an entry, leave it blank.d$.$Journalize the summary entry to record the completion of Vault Bank and Take Off Airlines for the month. If an amount box does not require an entry, leave it blank.