The following are the job cost related accounts for the law firm of Cullumber Associates and their manufacturing equivalents:

Cost data for the month of March follow.

Purchased supplies on account $$1,520.$

Issued supplies $$1,020(60\%$ direct and $40\%$ indirect$).$

Assigned labor costs based on time cards for the month which indicated labor costs of $$58,800(80\%$ direct and $20\%$ indirect$).$

Operating overhead costs incurred for cash totaled $$33,600.$

Operating overhead is applied at a rate of $90\%$ of direct labor cost.

Work completed totaled $$63,000.$

$($a$)$

Journalize the transactions for March. $($List all debit entries before credit entries. Credit account titles are automatically indented when

amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit