CDE3. Balance this three-column account. What function does the PR column serve? When will Account 111 be used in the journalizin and posting process? E3-2A. Record the following in the general journal of Reggie's Auto Repair Shop: 2023 Jan. 4 Reggie Long invested \$16,000 cash in the auto repair shop. 7 Paid $7,000 for auto repair equipment. 8 Bought auto repair equipment for $6,000 on account from Lowell Co. 15 Received $900 for repair fees earned. 18 Billed Sullivan Co. $900 for services rendered. 22 Reggie withdrew $300 for personal use