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 180 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $145 per hour.
	10	Reimbursed travel costs to employees for depositions related to the Obsidian case, $12,700.
	14	Charged 250 hours of professional time for the Obsidian trial at a rate of $185 per hour.
	18	Received invoice from consultants Wadsley and Harden for $29,150 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 $28,000 for the month.
	31	Used office supplies for the month, $4,250.
	31	Paid professional salaries of $72,350 for the month.
	31	Billed Obsidian $196,000 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.