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

Journal

Date	Description	Debit	Credit
January 3	Cash	12,000
January 3	Joe Coors, Capital		12,000
January 5	Utilities Expense	550
January 5	Cash		550
January 7	Equipment	2,100
January 7	Accounts Payable		2,100
January 12	Accounts Receivable	3,200
January 12	Service Revenue		3,200
January 15	Cash	6,100
January 15	Notes Payable		6,100
January 19	Joe Coors, Drawing	740
January 19	Cash		740
January 22	Office Supplies	860
January 22	Cash		860
January 29	Accounts Payable	2,100
January 29	Cash		2,100

 

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