PE 5-1A Revenue journal

The following revenue transactions occurred during October:

Oct. 7. Issued Invoice No. 121 to Darcy Co. for services provided on account, $320.
      17. Issued Invoice No. 122 to Triple A Inc. for services provided on account, $470.
      21. Issued Invoice No. 123 to Whaley Co. for services provided on account, $530.

Record these three transactions into the following revenue journal format:

REVENUE JOURNAL

          Invoice                                    Post.          Accts. Rec. Dr.
Date      No.      Account Debited        Ref.         Fees Earned Cr.

Answer:

REVENUE JOURNAL

          Invoice                                    Post.          Accts. Rec. Dr.
 Date      No.      Account Debited       Ref.         Fees Earned Cr.
Oct. 7     121            Darcy Co                                       320
     17     122            Triple A Inc.                                 470
     21     123            Whaley Co.                                   530