Following are transactions for Andersen Custodial Inc. Assume the company's beginning work-in-process services account balance is zero.

1. Purchased supplies costing $\$ 5,000$ for cash.

2. Received and immediately paid a utility bill, $\$ 800$.

3. Used supplies costing $\$ 3,000$ in doing work for a customer.

4. 3,000 hours of direct labor and 1,500 hours of indirect labor were incurred and paid. The average hourly wage rate for both direct and indirect labor is $\$ 7$

5. Monthly rent payment was made, $\$ 2,000$.

6. Applied overhead at $\$ 4.50$ per direct labor hour.

7. Andersen bills its customers at a rate of $\$ 20$ per direct labor hour. All work in process was moved to Cost of Services.

8. All under- or overapplied overhead is closed to Cost of Services.

Required:

Prepare the journal entries for the above transactions.