Blake Accounting Services has the following transactions. Its beginning workin-process services account balance is zero.

a. Purchased supplies costing $\$ 11,000$ on account.

b. Paid property tax, $\$ 20,000$.

c. Paid rent, $\$ 2,000$; and utilities, $\$ 700$

d. Paid support staff salaries, $\$ 35,000$.

e. Used supplies costing $\$ 9,000$.

f. Paid direct labor salaries, $\$ 50,000$. Average rate was $\$ 10$ per hour g. Applied overhead at $\$ 11.50$ per direct labor hour.
h. Transferred $\$ 100,000$ from work in process to Cost of Services and billed customers for 4,500 hours of work. Blake bills its customers $\$ 40$ per direct labor hour.
i. Closed under- or overapplied overhead to cost of services.
1. Prepare the journal entries for the above transactions.
2. Determine the ending balance in the work-in-process services account.