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 $500$ hours of professional $($lawyer$)$ time to the Obsidian Co$.$ breech of contract suit to prepare for the trial, at a rate of $$160$ per hour.

$10.$ Reimbursed travel costs to employees for depositions related to the Obsidian case, $$24,100.$

$14.$ Charged $310$ hours of professional time for the Obsidian trial at a rate of $$270$ per hour.

$18.$ Received invoice from consultants Wadsley and Harden for $$50,600$ for expert testimony related to the Obsidian trial.

$27.$ Applied office overhead at a rate of $$80$ per professional hour charged to the Obsidian case.

$31.$ Paid administrative and support salaries of $$46,000$ for the month.

$31.$ Used office supplies for the month, $$15,600.$

$31.$ Paid professional salaries of $$191,100$ for the month.

$31.$ Billed Obsidian $$345,000$ 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 $3$

July $10$

July $14$

July $18$

July $27$

July $31$ Admin. sal.

July $31$ Supplies

July $31$ Prof. sal.

July $31$ Billed

July $31$ Cost