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:Jul. 3 Charged 175 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, $12,500.14 Charged 260 hours of professional time for the Obsidian trial at a rate of $185 per hour.18 Received invoice from consultants Wadsley and Harden for $30,000 for expert testimony related to the Obsidian trial.27 Applied office overhead at a rate of $62 per professional hour charged to the Obsidian case.31 Paid administrative and support salaries of $28,500 for the month.31 Used office supplies for the month, $4,000.31 Paid professional salaries of $74,350 for the month.31 Billed Obsidian $172,500 for successful defense of the case. Required:A. Provide the journal entries for each of these transactions. Refer to the Chart of Accounts for exact wording of account titles. B. How much office overhead is over- or underapplied? C. Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.