=+Dec. 1. Issued Invoice No. 862 to Matrix Inc. for security services provided on account,

$425.

3. Issued Invoice No. 863 to James Lawhorn, a residential customer, for services provided on account, $85.

Record these transactions in a revenue journal using the following format:

REVENUE JOURNAL Fees Fees Accts. Earned— Earned—

Invoice Post. Rec. Commercial Residential Date No. Account Debited Ref. Dr. Cr. Cr.