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 410 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $150 per hour.
10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $22,800.
14. Charged 340 hours of professional time for the Obsidian trial at a rate of $250 per hour.
18. Received invoice from consultants Wadsley and Harden for $55,700 for expert testimony related to the Obsidian trial.
27. Applied office overhead at a rate of $45 per professional hour charged to the Obsidian case.
31. Paid administrative and support salaries of $24,000 for the month.
31. Used office supplies for the month, $8,100.
31. Paid professional salaries of $161,300 for the month.
31. Billed Obsidian $295,700 for successful defense of the case.

Required:
Provide the journal entries for each of these transactions.