Record the indicated transactions using the necessary wages and subsidiaries. (Cash Receipts, Revenue Journal and A/R Subsidiary Ledger). Offered Villa Tron, Inc. accounting services on credit for an amount of $3,000.00, on invoice 001. Offered Villanueva, Inc. accounting services on credit for an amount of $4,000.00, in invoice 002. Received $7,000 in monthly rent payment for building Y. Received payment from Villa Tron Inc. for invoice 001. Received payment from Villanueva Inc. for invoice 002. Received $15,000 owed by client Villa Ponderosa for the month of May posted on invoice 333. Received $10,000 in cash for services rendered during the month of July.

Total and underline the special wages. Transfer information from special journals to subsidiaries.