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

Law Firm Accounts		Manufacturing Firm Accounts
Supplies		Raw Materials
Salaries and Wages Payable		Factory Wages Payable
Operating Overhead		Manufacturing Overhead
Service Contracts in Process		Work in Process
Cost of Completed Service Contracts		Cost of Goods Sold

Cost data for the month of March follow.

1.		Purchased supplies on account $2,200.
2.		Issued supplies $1,530 (60% direct and 40% indirect).
3.		Assigned labor costs based on time cards for the month which indicated labor costs of $82,600 (80% direct and 20% indirect).
4.		Operating overhead costs incurred for cash totaled $47,200.
5.		Operating overhead is applied at a rate of 90% of direct labor cost.
6.		Work completed totaled $88,500.

(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
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
6.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

(b)