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

Law Firm Accounts

Supplies

Salaries and Wages Payable

Operating Overhead

Service Contracts in Process

Cost of Completed Service Contracts

Manufacturing Firm Accounts

Raw Materials

Factory Wages Payable

Manufacturing Overhead

Work in Process

Cost of Goods Sold

Cost data for the month of March follow.

Purchased supplies on account $$1,960.$

Issued supplies $$1,350(60\%$ direct and $40\%$ indirect$).$

Assigned labor costs based on time cards for the month which indicated labor costs of $$74,200(80\%$ direct and $20\%$ indir

Operating overhead costs incurred for cash totaled $$42,400.$

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

Work completed totaled $$79,500.$

Journalize the transactions for March.