Guardian Security Services Inc. provides both commercial and residential security services on account. Two transactions are identified below.
Mar. 1. Issued Invoice No. 919 to Matrix Inc. for security services provided on account, $350.
1. Issued Invoice No. 920 to James King, a residential customer, for services provided on account, $75.
Record these transactions in a revenue journal using the followingformat:

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REVENUE JOURNAL Accts. Sales Tax Post. Rec. Earned Payable Ref Dr Invoice Date No. Account Debited Cr Cr.