The following are the job cost related accounts for the law firm of Pharoah Associates and their manufacturing equivalents: Cost data for the month of March follow. 1. Purchased supplies on account $2,080. 2. Issued supplies $1,440 ( 60% direct and 40% indirect). 3. Assigned labor costs based on time cards for the month which indicated labor costs of $78,400(80% direct and 20% indirect) 4. Operating overhead costs incurred for cash totaled $44,800. 5. Operating overhead is applied at a rate of 90% of direct labor cost. 6. Work completed totaled $84,000. (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.)