Post the appropriate entries from JDC Engineering transactions to a General Ledger. For "Post Ref." enter J1.

Journal

Date	Description	Debit	Credit
February 3	Cash	10,000
February 3	Joe Coors, Capital		10,000
February 5	Utilities Expense	500
February 5	Cash		500
February 7	Equipment	2,200
February 7	Accounts Payable		2,200
February 12	Accounts Receivable	3,000
February 12	Service Revenue		3,000
February 16	Cash	6,000
February 16	Notes Payable		6,000
February 19	Joe Coors, Drawing	710
February 19	Cash		710
February 24	Office Supplies	940
February 24	Cash		940
February 26	Accounts Payable	2,200
February 26	Cash		2,200

 

JDC Engineering

Cash					Account No. 110
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Accounts Receivable					Account No. 120
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Office Supplies					Account No. 130
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Equipment					Account No. 140
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Accounts Payable					Account No. 210
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Notes Payable					Account No. 220
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Joe Coors, Capital					Account No. 310
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Joe Coors, Drawing					Account No. 330
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Service Revenue					Account No. 410
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Utilities Expense					Account No. 510
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit

Supplies Expense					Account No. 520
					Balance
Date: February	Item	Post Ref.	Debit	Credit	Debit	Credit