Sage Learning Centers was established on January 20, 2010, to provide educational services. The services provided during the remainder of the month are as follows: Jan. 21. Issued Invoice No. 1 to J. Dunlop for $75 on account. 22. Issued Invoice No. 2 to K. Todd for $280 on account. 24. Issued Invoice No. 3 to T. Morris for $65 on account. 25. Provided educational services, $100, to K. Todd in exchange for educational supplies. 27. Issued Invoice No. 4 to F. Mintz for $180 on account. 28. Issued Invoice No. 5 to D. Bennett for $155 on account. 30. Issued Invoice No. 6 to K. Todd for $120 on account. 31. Issued Invoice No. 7 to T. Morris for $85 on account. Instructions 1. Journalize the transactions for January, using a single-column revenue journal and a two-column general journal. Post to the following customer accounts in the accounts receivable ledger, and insert the balance immediately after recording each entry: D. Bennett; J. Dunlop; F. Mintz; T. Morris; K. Todd. 2. Post the revenue journal and the general journal to the following accounts in the general ledger, inserting the account balances only after the last postings: Accounts Receivable 13 Supplies 12 41 Fees Earned 3. a. What is the sum of the balances of the accounts in the subsidiary ledger at January 31? b. What is the balance of the controlling account at January 31? 4. Assume that on February 1, the state in which Sage operates begins requiring that sales tax be collected on educational services. Briefly explain how the revenue jour- nal may be modified to accommodate sales of services on account that require the collection of a state sales tax