The law firm of Furlan and Benson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during July:

Jul.	3	Charged 175 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $150 per hour.
	10	Reimbursed travel costs to employees for depositions related to the Obsidian case, $12,850.
	14	Charged 260 hours of professional time for the Obsidian trial at a rate of $180 per hour.
	18	Received invoice from consultants Wadsley and Harden for $29,000 for expert testimony related to the Obsidian trial.
	27	Applied office overhead at a rate of $60 per professional hour charged to the Obsidian case.
	31	Paid administrative and support salaries of $29,240 for the month.
	31	Used office supplies for the month, $4,390.
	31	Paid professional salaries of $73,050 for the month.
	31	Billed Obsidian $181,400 for successful defense of the case.

Required:

A.	Provide the journal entries for each of these transactions. Refer to the Chart of Accounts for exact wording of account titles.
B.	How much office overhead is over- or underapplied?
C.	Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.