Using the chart of accounts copied below, 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. The final solution should be a single ledger, however you may choose to show each step on its own before combining them for a greater opportunity for partial credit. Upload your answer on an excel spreadsheet.

A $$1,000$ invoice for concrete charged to job cost code $105\mathrm{.}01\mathrm{.}34500$M

A $$7,800$ invoice from an electrical subcontractor charged to job cost code $410\mathrm{.}02\mathrm{.}04750$S$.$ Ten percent retention is withheld from the invoice

A $$1,500$ bill for main office rent

A $$725$ bill for repairs to Excavator #$2$