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

Journal

Date	Description	Debit	Credit
August 2	Cash	12,000
August 2	Joe Coors, Capital		12,000
August 5	Utilities Expense	500
August 5	Cash		500
August 9	Equipment	2,300
August 9	Accounts Payable		2,300
August 12	Accounts Receivable	3,200
August 12	Service Revenue		3,200
August 15	Cash	6,100
August 15	Notes Payable		6,100
August 21	Joe Coors, Drawing	700
August 21	Cash		700
August 24	Office Supplies	820
August 24	Cash		820
August 29	Accounts Payable	2,300
August 29	Cash		2,300

 

JDC Engineering

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

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

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

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

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

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

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

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

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

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

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