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$\mathrm{.}3$Charged $170$ hours of professional $($lawyer$)$ time at a rate of $$150$ per hour to the Obsidian Co$.$ breech of contract suit to prepare for the trial$10$Reimbursed travel costs to employees for depositions related to the Obsidian case, $$12,60014$Charged $255$ hours of professional time for the Obsidian trial at a rate of $$190$ per hour$18$Received invoice from consultants Wadsley and Harden for $$30,000$ for expert testimony related to the Obsidian trial$27$Applied office overhead at a rate of $$64$ per professional hour charged to the Obsidian case$31$Paid administrative and support salaries of $$29,600$ for the month$31$Used office supplies for the month, $$3,91031$Paid professional salaries of $$73,950$ for the month$31$Billed Obsidian $$180,100$ for successful defense of the caseRequired:a$.$ Provide the journal entries for each of these transactions. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.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.