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

Journal

Date	Description	Debit	Credit
January 1	Cash	11,000
January 1	Joe Coors, Capital		11,000
January 5	Utilities Expense	530
January 5	Cash		530
January 6	Equipment	2,300
January 6	Accounts Payable		2,300
January 10	Accounts Receivable	3,100
January 10	Service Revenue		3,100
January 14	Cash	6,200
January 14	Notes Payable		6,200
January 18	Joe Coors, Drawing	770
January 18	Cash		770
January 22	Office Supplies	925
January 22	Cash		925
January 27	Accounts Payable	2,300
January 27	Cash		2,300

 

JDC Engineering

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

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

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

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

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

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

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

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

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

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

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