(1) Billed Santa Barbara Resorts for their large landscaping maintenance and large pool service. Also bill for 5 hours planting, 3 hours trimming, 2 hours spraying for pests, and 3 hours pool repair services. Terms are Net 15.

(2) Received Check 987 from a new customer: Wayne Childers (a neighbor of Eric Matthews) for $75 for 1 hour of pool repairs. Even though this is a cash sale, do a complete customer setup: Main Phone: 805-555-7175, Fax: 805-555-5717, Main E-mail: wchilders@abc.com, Address: 18087 Hope Ranch St., Santa Barbara, CA 93110, Payment Terms: Net 30.

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