SPECIAL JOURNALS Identify Journal 1-Jul Completed work for John Norman on account, $1,500. 3-Jul Received payment of balance due from State of California, no discount. 5-Jul Received Bill from Office Max for office supplies, $375. 6-Jul Sale of merchandise to George Parker, $12,500 on account. 7-Jul Received Bill from Pacific Bell for June utilities, $825. 14-Jul Received Bill from JCM for management services, $1,800. 18-Jul Received installment payment of $1,000 from Running Water Tile. 20-Jul Paid Office Max balance in full. 20-Jul Paid Pacific Bell balance in full. 20-Jul Paid $2,000 on balance due JCM. 21-Jul Received payment of $3,500 from John Norman. 23-Jul Received Bill from Midtown Irrigation, $6,200 for services. 25-Jul Completed consulting work for the State of California, $4,200 on account. 29-Jul Received $2,000 payment from George Parker, June balance. 30-Jul Paid $450 to Midtown irrigation. Note: to use a check mark for the post reference choose Wingdings 2 (font) and Shift P. Sales Journal Date Customer Inv. or CM# Sub Acct. # Debit Credit Sub PR Accounts Receivable Sales Returns Services Sales - - - - Cash Receipts Journal Date Description Debit Credit Cash Sales Discounts Sub Acct # Sub PR Accounts Receivable Services Sales Other - - Purchases Journal Date Vendor Vend Inv. # Debit Credit Purchases Acct. # Other Sub Acct # Accounts Payable PR Purchases Ret. - - Cash Disbursements Journal Date Vendor Check # Credit Debit Cash Sub Acct. # Accounts Payable Sub PR Freight Other - -