prac set:

summary the ff:

CLASSIC AUTO REPAIR SERVICES Cash Receipts and Sales Journal Cash Invoice No. Cash on Hand Charge Invoice No. Accounts Accounts Receivable Receivable Service Income Date Unearned Service Income Customers OR No. Debit Debit Credit Credit Credit 00653 2,360.00 2,360.00 8,470.00 01002 52 53 00314 00315 10,350.00 9,020.00 8,470.00 10,350.00 9,020.00 8,690.00 55 54 Jan-4 Ms. Lopez Publishing Jan-6 Oriental Express Jan-7 Mindanao Trucking Services Jan-11 Ms. Lopez Publishing Jan-12 Holiday Taxi Jan-13 Mindanao Trucking Services Jan-14 Maligaya Taxi Jan-20 Corona Taxi Jan-27 Maharlika Transit Jan-28 Cotabato Bus Company Jan-29 Davao Transport Service 01003 00654 01004 9,345.00 56 8,690.00 9,345.00 13,650.00 14,950.00 10,000.00 14,600.00 13,650.00 14,950.00 01005 58 00655 10,000.00 10,000.00 01006 59 14,600.00 13,200.00 00316 13,200.00 Summary of CRS debits and credits: Accounts Debit Credit