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: July 3. Charged 420 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $170 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $27,600. 14. Charged 200 hours of professional time for the Obsidian trial at a rate of $260 per hour. 18. Received invoice from consultants Wadsley and Harden for $62,400 for expert testimony related to the Obsidian trial. 27. Applied office overhead at a rate of $70 per professional hour charged to the Obsidian case. 31. Paid administrative and support salaries of $30,800 for the month. 31. Used office supplies for the month, $10,400. 31. Paid professional salaries of $171,400 for the month. 31. Billed Obsidian $292,800 for successful defense of the case. a. Provide the journal entries for each of these transactions. If an amount box does not require an entry, leave it blank. July 3 Work in Process July 10 Salaries Pavable Work in Process Cash July 14 Work in Process Salaries Payable July 18 Work in Process Consultant Fees Payable July 27 Work in Process Office Overhead July 31 Admin. sal. Office Overhead Cash July 31 Supplies Office Overhead Supplies July 31 Prof. sal. Salaries Pavable Cash July 31 Billed Accounts Receivable Fees Earned July 31 Cost Cost of Services Work in Process b. How much office overhead is over- or underapplied? Enter your answer as a positive number. Overapplied c. Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.