=+EX 5-6 Prepare journal entries in a revenue journal obj. 2 The revenue journal for Hi Performance Consulting Inc. is shown below. The accounts receivable control account has a February 1, 2010, balance of $1,050 consisting of an amount due from Arnott Co. There were no collections during February.

REVENUE JOURNAL Page 12 Invoice Post. Accts. Rec. Dr.

Date No. Account Debited Ref. Fees Earned Cr.

2010 Feb. 4 355 Brown Co. . . . . . . . . . . . . . 2,430 9 356 Life Star Inc. . . . . . . . . . . . 3,640 16 357 Arnott Co. . . . . . . . . . . . . . 1,710 22 359 Brown Co. . . . . . . . . . . . . 2,650 ______ ______ 10,430 ______