New Era Cleaning Service, Inc. opened for business on July 1, 2010. During the month of July, the following transactions occurred: July 1: Issued $18,000 of common stock for $18,000 cash July 1: Purchased a truck for $11,000. Paid $4,000 in cash and borrowed the remainder (long term) from the bank. July 3: Purchased cleaning supplies for $900 on account. July 5: Paid $1,800 on a one-year insurance policy, effective July 1. July 12: Billed customers $4,800 for cleaning services. July 18: Paid $1,500 of the amount owed on the truck. July 18: Paid $500 of the amount owed on cleaning services.

July 20: Paid $1,700 for employee salaries.

July 21: Collected $1,200 from customers billed on July 12.

July 25: Billed customers $1,900 for cleaning services.

July 31: Paid gas and oil for the month on the truck, $500.

July 31: Paid a $800 dividend.

Please complete the following tasks: Post the July transactions to the general journal and the general ledger "T" accounts.

General journal

Journal #	Date	Accounts and Description		Debit	Credit
		Debit	Credit

(#1 #2 #3 #4 #5 #6 #7 #8 #9 #10 #11 #12)

Adjusting entries:

(a) (b) (c) (d) (e)

General Ledger - T Accounts

Cash			Accounts Receivable			Pre-Paid Insurance			Supplies
Debit	Credit		Debit	Credit		Debit	Credit		Debit	Credit
Equipment: Truck			Accum. Depreciation			Accounts Payable			Bank Loan
Debit	Credit		Debit	Credit		Debit	Credit		Debit	Credit
Salaries Payable			Revenue			Gas & Oil Expense			Salaries Expense
Debit	Credit		Debit	Credit		Debit	Credit		Debit	Credit
Insurance Expense			Supplies Expense			Depreciation Expense			Income Summary
Debit	Credit		Debit	Credit		Debit	Credit		Debit	Credit
Common Stock			Dividend			Retained Earnings
Debit	Credit		Debit	Credit		Debit	Credit