The following invoices are being entered into the accounting systems. Using the chart of accounts in Figure 2-1 (page 12 of the course textbook), determine the changes to the balance sheet, income statement, job cost ledger, and equipment ledger as the result of entering each of the following invoices:

a. $5,000 invoice for concrete charged to job cost code 302.01.02620M.

b. $12,350 invoice from a subcontractor for plumbing charge to job cost code 309.02.15100S. Ten percent retention is withheld from the invoice.

c. $255 phone bill charged to job cost code 315.01.01800O.

d. $1,352 bill for office rent.

e. $112 invoice for office supplies.

f. $375 invoice for repairs to backhoe 2.

g. $563 invoice for nails. The nails will be placed in inventory until they are needed on the jobs, at which time they will be billed to the jobs.