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	13,000
December 3	Joe Coors, Capital		13,000
December 4	Utilities Expense	480
December 4	Cash		480
December 7	Equipment	2,300
December 7	Accounts Payable		2,300
December 11	Accounts Receivable	3,000
December 11	Service Revenue		3,000
December 14	Cash	6,600
December 14	Notes Payable		6,600
December 19	Joe Coors, Drawing	740
December 19	Cash		740
December 23	Office Supplies	820
December 23	Cash		820
December 28	Accounts Payable	2,300
December 28	Cash		2,300

 

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