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

Journal

Date	Description	Debit	Credit
May 3	Cash	13,000
May 3	Joe Coors, Capital		13,000
May 5	Utilities Expense	490
May 5	Cash		490
May 6	Equipment	2,000
May 6	Accounts Payable		2,000
May 10	Accounts Receivable	3,200
May 10	Service Revenue		3,200
May 15	Cash	6,700
May 15	Notes Payable		6,700
May 19	Joe Coors, Drawing	775
May 19	Cash		775
May 25	Office Supplies	835
May 25	Cash		835
May 27	Accounts Payable	2,000
May 27	Cash		2,000

 

JDC Engineering

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

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

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

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

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

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

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

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

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

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

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