A-Plus Learning Centers was established on March 20, 2008, to provide educational services. The services provided during the remainder of the month are as follows:

Mar. 21. Issued Invoice No. 1 to J. Dunlop for \(\$ 70\) on account.

22. Issued Invoice No. 2 to K. Thorne for \(\$ 310\) on account.

24. Issued Invoice No. 3 to T. Morris for \(\$ 95\) on account.

25. Provided educational services, \(\$ 125\), to \(\mathrm{K}\). Thorne in exchange for educational supplies.

27. Issued Invoice No. 4 to F. Mintz for \(\$ 190\) on account.

28. Issued Invoice No. 5 to D. Bennett for \(\$ 175\) on account.

30. Issued Invoice No. 6 to K. Thorne for \(\$ 105\) on account.

31. Issued Invoice No. 7 to T. Morris for \(\$ 115\) on account.

{Instructions}

1. Journalize the transactions for March, using a single-column revenue journal and a twocolumn general journal. Post to the following customer accounts in the accounts receivable ledger, and insert the balance immediately after recording each entry: D. Bennett; J. Dunlop; F. Mintz; T. Morris; K. Thorne.

2. Post the revenue journal and the general journal to the following accounts in the general ledger, inserting the account balances only after the last postings:

3.

a. What is the sum of the balances of the accounts in the subsidiary ledger at March 31?

b. What is the balance of the controlling account at March 31?
4. Assume that on April 1, the state in which A-Plus operates begins requiring that sales tax be collected on educational services. Briefly explain how the revenue journal may be modified to accommodate sales of services on account that require the collection of a state sales tax.objs. 2, 3

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12 13. Accounts Receivable Supplies 41 Fees Earned