7. The following invoices are being entered into the account- ing system. Using the chart of accounts in Figure 2-1, determine the changes to the balance sheet, income statement, job cost ledger, and equipment ledger as the result of entering each of the following invoices: a. A $5,000 invoice for concrete charged to job cost code 302.01.32300M b. A $12,350 invoice from a subcontractor for plumb- ing charged to job cost code 309.02.22100S. Ten percent retention is withheld from the invoice. c. A $255 phone bill charged to job cost code 315.01.018000 d. A $1,352 bill for main office rent e. A $112 invoice for office supplies for the main office f. A $375 invoice for repairs to Backhoe 2 g. A $563 invoice for nails. The nails will be placed in inventory until they are needed on the jobs, at which time they will be billed to the jobs. 1 1