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 55% of media purchases. On August 1, the four advertising projects had the following accumulated costs: August 1 Balances Vault Bank $69,300 Take Off Airlines 20,800 Sleepy Tired Hotels 48,500 Tastee Beverages 29,800 Total $168,400 During August, The Fly Company incurred the following direct labor and media purchase costs related to preparing advertising for each of the four accounts: Media Purchases Vault Bank $180,800 Take Off Airlines Sleepy Tired Hotels Direct Labor $47,200 21,100 92,800 105,700 159,100 116,200 Tastee Beverages 86,900 Total $266,800 $543,000 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. a. b. Journalize the summary entry to record the media purchases for the month. b. C. Journalize the summary entry to record the overhead applied for the month d. Journalize the summary entry to record the completion of Vault Bank and Take Off Airlines for the month