=+EE 5-5 p. 218 PE 5-5A Modified revenue journal obj. 3 230 Chapter 5 Accounting Systems Record these transactions in a revenue journal using the following format:

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

Armor Security Services Inc. provides both commercial and residential security services on account. Two transactions are identified below.