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

Journal

Date	Description	Debit	Credit
December 3	Cash	10,000
December 3	Joe Coors, Capital		10,000
December 4	Utilities Expense	515
December 4	Cash		515
December 8	Equipment	2,200
December 8	Accounts Payable		2,200
December 11	Accounts Receivable	3,300
December 11	Service Revenue		3,300
December 13	Cash	6,200
December 13	Notes Payable		6,200
December 20	Joe Coors, Drawing	715
December 20	Cash		715
December 23	Office Supplies	875
December 23	Cash		875
December 26	Accounts Payable	2,200
December 26	Cash		2,200

 

JDC Engineering

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

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

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

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

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

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

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

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

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

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

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