Accounts Receivable Ledger The following revenue journal is for Bowman Cleaners Inc., assume that the beginning balances for the customer accounts were zero, except for Tillman Inc., which had a $590 beginning balance. In addition, there were no collections during the period. REVENUE JOURNAL Invoice No. Date Post. Ref. Accounts Rec. Dr. Fees Earned Cr. Account Debited Hazmat Safety Co. 2013 May 1 May 10 May 20 May 27 May 31 112 113 114 Masco Co. Alpha GenCorp $2,050 980 2,800 1,240 $7,070 115 Tillman Inc. () Purchases, Accounts Payable Account, and Accounts Payable Subsidiary Ledger Plumb Une Surveyors provides survey work for construction projects. The office staff use office supplies, while surveying crews use field supplies. Purchases on account completed by Plumb Line Surveyors during May are as follows: May 1. Purchased field supplies on account from Wendell Co., $3,240. 3. Purchased office supplies on account from Lassiter Co., $340. 8. Purchased field supplies on account from Tri Cities Supplies, $4,500 12. Purchased field supplies on account from Wendell Co., $3,670 15. Purchased office supplies on account from J-Mart Co., $500. 19. Purchased office equipment on account from Accu-Vision Supply Co., $8,150