2) Listed below are selected transactions completed by Ridge Company during March of the current year.

Mar 5	Rendered services on account to Quinton Co., Invoice No. 92, $3,250.
10	Rendered services on account to Martin Inc., Invoice No. 93, $4,500.
13	Received $5,000 in payment of monthly rent, which was due on March 1.
15	Received payment from Quinton Co. for invoice of March 5.
19	Received payment from Martin Inc. for balance due on invoice of March 10.
20	Received amount due from Thomas Co. on sale made in February, $5,200.
31	Recorded cash from services rendered for cash during the month, $15,750.

(a)	Record the transactions, using the accompanying revenue journal and cash receipts journal.
(b)	Total and rule the revenue and cash receipts journals.
(c)	Indicate the method of posting the individual items and the columnar totals of the revenue and cash receipts journals in the following manner:
	(1)	For individual items and totals to be posted to the subsidiary ledger or not to be posted, insert a check mark in the Posting Reference column or below the totals.
	(2)	For individual items and totals to be posted to the general ledger, insert the letter "G" (as a substitute for specific account numbers) in the Posting Reference column or below the totals.

REVENUE JOURNAL
			Post.	Accts. Rec. Dr.
Date	Invoice No.	Account Debited	Ref.	Services Revenue Cr.

CASH RECEIPTS JOURNAL
			Other	Accts.
	Account	Post.	Accounts	Rec.	Cash
Date	Credited	Ref.	Cr.	Cr.	Dr.