Prepare the journals and ledgers for the following entries:

1) Receive utility bill from Pacific Gas and Electric in the amount of $18,887.62 (page 23). Prepare Check No. 19402 and record the payment in the journals and ledgers.

2) Receive Brokerage Advice from Edwards Jones for purchase of 500 shares of Microsoft at $65.73 per share plus $400 brokers commission (page 24). Prepare Check No. 19468 and record the purchase in the journals and ledgers.

3) Prepare Check No. 19473 payable to Mendocino Vineyards for the shipment received on December 22 and record the payment in the journals and ledgers.

19402 Bank of Huntington Huntington, CA 95394 Chateau Americana, Ine. 3003 Vineyard Way Huntington, CA 95394 Date s PAY 7 To The Order of - SAMPLE, DO NOT CASH- :000000_: :000000000: 19402 19402 Chateau Americana, Inc. Invoice Amount Amount Paid Invoice # Discount Reference # Net Amount