REVENUE JOURNAL				Page 25
Date	Invoice No.	Account Debited	Post Ref.	Acct. Rec. Dr. Fees Earned Cr.
Apr. 3	190	Hill Company	(a)	4,750
8	191	North Supply	(b)	5,025
13	192	Macon Inc.	(c)	2,100
17	193	White Products	(d)	6,000
25	194	Easton Supply	(e)	2,250
30	195	Karson Enterprises	(f)	3,750
30				23,875
				(g) (h)

(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h) its either general ledger, subsidiary ledger or no entry.