Enter the following balances in a general ledgerformat as of December 1.
11-cash $161,800. 12- Accounts Receivable 12,940. 14- MaintenanceSupplies 10,850. 15- Office Supplies 4,900. 16- Office Equipment28,500. 17- Accum.Depr-Office Equipment 6,900. 18-Vehicles 95,000.19- Accum.Depr.-Vehicles14,700. 21-Accounts Payable 3,920. 31-S.Holmes Capital 289,250.
32- S.Holmes, Drawing _ 41- Fees Earned _ 51- Drivers Salariesexpense_ 52- Maintenance Supplies Exp. _ 53- Fuel Expense_ 53-Office Salaries Expense_ 62- Rent Expense _ 63- AdvertisingExpense_ 64- Micellaneous Administrative Expense_
Question 1- Journalize the transactions for December using Cashreceipts journal,Purchases journal, with colums for AccountsPayable,Maintenance Supplies,Office Supplies and otherAccounts.
Single-colum revenue journal,cash payments journal and two-columgeneral journal.Assume that the daily postings to individualaccounts in the accounts payable subsidiary ledger and the accountsreceivable subsidiary ledger have been made.
Question 2- Post the appropriate individual entries to the generalledger.
Question -4 Total each of the colums of special journals and postthe appropriate totals to the general ledger; insert the accountbalances.
Question -3 Prepare a trial balance.

The transactions completed by Revere Courier Companyduring December, the first month of the fiscal year, were asfollows.
Dec 1- Issued Check No. 610 for December rent, $4,200. 2- IssuedInvoice No.940 to Clifford Co. $1,740. 3- Received check for $4,800from Ryan Co. in payment of account.
5- Purchased a vehicle on account from Platinum Motors, $37,300. 6-Purcased office equipment on account from Austin Computer Co. ,$4,500. 6- Issued Invoice No. 941 to Ernesto Co., $3,870. 9- IssuedCheck No. 611 for fuel expense. $600. 10- Received check from SingCo. in payment of $4,040 invoice.
10- Issued Check No.612 for $330 to Office To Go Inc. in payment ofinvoice. 10- Issued Invoice No.942 to Joy Co., $1,970. 11- IssuedCheck No. 613 for $3,090 to Essential Supply Co. in payment ofaccount. 11- Issued Check No.614 for $500 to Porter Co. in paymentof account. 12- Received check from Clifford Co. in payment of$1,740 invoice of December 2.
13- Issued Check No. 615 to Platinum Motors in payment of $37,300balance of December 5
16- Issued Check No. 616 for $39,800 for cash purchase of avehicle. 16- Cash fees earned for December 1-16, $20,300. 17-Issued Check No. 617 for miscellaneous administrative expense,$500. 18- Purchased maintenance supplies on account from EssentialsSupply Co., $1,750. 19- Purchased the following on account fromMcClain Co,: maintenance supplies, $1,500; office supplies, $375.20- Issued Check No. 618 in payment of advertising expense, $1,780.20- Used $3,200 maintenance supplies to repair delivery vehicles.23- Purchased office supplies on account from Office To Go Inc,$400. 24- Issued Invioce No. 943 to Sing Co. $6,100. 24- IssuedCheck No. 619 to S. Holmes as personal withdrawal, $3,000. 25-Issued Invoice No. 944 to Ernesto Co. $5,530. 25- Received Checkfor $4,100 from Ryan Co. in payment of balance. 26- Issued checkNo.620 to Austin Computer Co. in payment of $4,500 invoice ofDecember 6. 30- Issued check No.621 for monthly salaries asfollows: drivers salaries, $16,900; office salaries,$7,100.
Dec-31.Cash fees earned for December 17-31, $18,900. 31- IssuedCheck No. 622 in payment for office supplies, $340.

The transactions completed by Revere Courier Companyduring December,the first month of the fiscal year, were asfollows.
Dec 1. Issued Check No.610 for December rent, $4,200.
Dec 2. Issued Invoice No.940 to Clifford Co. $1,740.
Dec 3 Received check for $4,800 from Ryan Co. in payment ofaccount.
Dec 5. Purchased a vehicle on account from Platinum Motors, for$37,300.
Dec 6. Purchased office equipment on account from Austin ComputerCo.$4,500.
Dec 6. Issued Invoice No. 941 to Ernesto Co.$3,870.
Dec 9. Issued Check No.611 for fuel expense, $600.
Dec 10. Received Check from Sing Co. in payment of $4,040invoice.
Dec 10. Issued Check No.612 for $330 to Office To Go Inc in paymentof invoice.
Dec 10. Issued Invoice No. 942 to Joy Co. $1,970.
Dec 11. Issued Check No. 613 for $3,090 to Essential Supplies Co.in payment of account.
Dec 11. Issued Issued No.614 for $500 to Porter Co. in payment ofaccount.
Dec 12. Received Check from Clifford Co. in payment of $1,740invoice of December 2.
Dec 13. Issued Check No.615 to Platinum Motors in payment of$37,300 balance of December 5.
Dec 16. Issued Check No.616 for $39,800 for cash purchase of avehicle.
Dec 16. Cash fees earned for December 1-16, $20,300.
Dec 17. Issued Check No.617 for miscellaneous administrativeexpense, $500.
Dec 18. Purchased maintenance supplies on account from EssentialsSupply Co. $1,750.
Dec 19. Purchased the following on account from McClain Co.,:maintenance supplies, $1,500, office supplies, $375.
Dec 20. Issued Check No. 618 in payment of advertising expense,$1,780.
Dec 20. Used $3,200 maintenance supplies to repair deliveryvehicles.
Dec 23. Purchased office supplies on account from Office to Go Inc,$400.
Dec 24. Issued Invoice No.943 to Sing Co., $6,100.
Dec 24. Issued Check No.619 to S. Holmes as a personal withdrawal,$3,000.
Dec 25. Issued Invoice No.944 to Ernesto Co. $5,530.
Dec 25. Received check for $4,100 from Ryan Co. in payment ofbalance.
Dec 26. Issued Check No. 620 to Austin Computers Co. in payment of$4,500 invoice of December 6.
Dec 30. Issued Check No. 621 for monthly salaries as follows:driver salaries, $16,900; office salaries, $7,100.
Dec 31. Cash fees earned for December 17-31, $18,900.
Dec 31. Issued Check No.622 in payment for office supplies,$340.

Question 1- Journalize the transactuons for Decemberusing Cash Receipts journal,with colums for Accounts Payable,Maintenance Supplies, Office Supplies and Other Accounts.
Single- Colum revenue journal,Cash payments journal and two columgeneral journal.
Assume that the daily postings to individual accounts in theaccounts payable subsidiary Ledger and account receivablesubsidiary Ledger have been made.
Question 2- Post the appropriate individual entries to the generalLedger.
Question 3 - Total each of the colums of special journals and postthe appropriate totals to the general Ledger, insert the accountbalances.
Question 4- Preparr a trail balance .