PE 5-1B Revenue journal

The following revenue transactions occurred during May:

May 6. Issued Invoice No. 78 to Lemon Co. for services provided on account, $1,240.
9. Issued Invoice No. 79 to Hitchcock Inc. for services provided on account, $3,420.
19. Issued Invoice No. 80 to Conrad Inc. for services provided on account, $1,470.

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.
May 6     78             Lemon Co.                                 1,240
        9     79            Hitchcock Inc.                             3,420
      19     80            Conrad Inc                                  1,470