Pierce Engineers incurred the following costs in 2000 :

\begin{tabular}{lr}

Use of supplies for clients & $\$ 3,500$ \\

Utilities & 8,000 \\

Property taxes & 12,000 \\

Engineers' salaries & 100,000 \\

Support staff salaries & 35,000 \\

Applied overhead & 50,000

\end{tabular}

Prepare the journal entries to account for the costs given. Close the overhead account to Work-in-Process Services.