The law firm of Furlan and Benson accumulates costs associatedwith individual cases, using a job order cost system. The followingtransactions occurred during July:

Jul.	3	Charged 170 hours of professional (lawyer) time at a rate of$155 per hour to the Obsidian Co. breech of contract suit toprepare for the trial
	10	Reimbursed travel costs to employees for depositions related tothe Obsidian case, $12,350
	14	Charged 270 hours of professional time for the Obsidian trialat a rate of $185 per hour
	18	Received invoice from consultants Wadsley and Harden for$30,550 for expert testimony related to the Obsidian trial
	27	Applied office overhead at a rate of $59 per professional hourcharged to the Obsidian case
	31	Paid administrative and support salaries of $28,410 for themonth
	31	Used office supplies for the month, $4,230
	31	Paid professional salaries of $76,300 for the month
	31	Billed Obsidian $192,200 for successful defense of thecase

Required:

A.	Provide the journal entries for each of these transactions.Refer to the Chart of Accounts for exact wording of accounttitles.
B.	How much office overhead is over- or underapplied?
C.	Determine the gross profit on the Obsidian case, assuming thatover- or underapplied office overhead is closed monthly to cost ofservices.