Using the chart of accounts in Figure 2-1, determine the changes to the balance sheet, income statement, job cost ledger, and equipment ledger as the result of billing $600 for Truck 22 to job cost code 302.01.01100E and $50 for personal use of Truck 22 to the superintendent of Job 302.

CHART OF ACCOUNTS 110 Cash 730 Repairs and Maintenance 120 Accounts Receivable-Trade 740 Fuel and Lubrication 121 Accounts Receivable-Rotention 750 Taxes, Licenses, and Insurance 130 Inventory 798 Equipment Costs Charged to Employees 140 costs and Profits in Excess of Bilings 150 Notes Receivable 799 Equipment Costs Charged to Jobs 155 Due From Construction Loans 805 Advertising 160 Prepaid Expenses 805 Promotion 199 Other Current Assets 810 Car and Truck Expenses 811 Computer and Office Furniture 210 Building and Land 812 Repairs and Maintenance 220 Construction Equipment 819 Depreciation 230 Trucks and Autos 820 Employee Wages and Salaries 240 Office Equipment 821 Employee Benefits 250 Less Acc. Depreciation 822 Employee Retirement 260 Capital Leases 823 Employee Recruiting 299 Other Assets 824 Employee Training 825 Employee Taxes 310 Accounts Payable-Trade 830 Insurance 311 Accounts Payable-Retention 835 Taxes and Licenses 320 Billings in Excess of Costs and Profits 840 Office Supplies 330 Notes Payable 841 Office Purchase 340 Accrued Payroll 842 Office Rent 341 Accrued Payables 843 Office Utilities 342 Accrued Taxes 844 Postage and Delivery 343 Accrued Insurance 845 Janitorial and Cleaning 344 Accrued Vacation 846 Telephone 350 Capital Leases Payable 850 Charitable Contributions 360 Warranty Reserves 855 Dues and Memberships 379 Other Current Liabilities 860 Publications and Subscriptions 380 Long-Term Liabilities 865 Legal and Professional Services 870 Meals and Entertainment 410 Capital Stock 875 Travel 420 Retained Earnings 880 Bank Fees 430 Current Period Net Income 881 Interest Expense 885 Bad Debts 500 Revenue 891 Unallocated Labor 892 Unallocated Materials 610 Materials 893 Warranty Expense 620 Labor 898 Miscellaneous 630 Subcontract 899 Overhead Charged to Jobs 640 Equipment 650 Other 910 Other Income 920 Other Expense 710 Rent and Lease Payments 950 Income Tax 720 Depreciation CHART OF ACCOUNTS 110 Cash 730 Repairs and Maintenance 120 Accounts Receivable-Trade 740 Fuel and Lubrication 121 Accounts Receivable-Rotention 750 Taxes, Licenses, and Insurance 130 Inventory 798 Equipment Costs Charged to Employees 140 costs and Profits in Excess of Bilings 150 Notes Receivable 799 Equipment Costs Charged to Jobs 155 Due From Construction Loans 805 Advertising 160 Prepaid Expenses 805 Promotion 199 Other Current Assets 810 Car and Truck Expenses 811 Computer and Office Furniture 210 Building and Land 812 Repairs and Maintenance 220 Construction Equipment 819 Depreciation 230 Trucks and Autos 820 Employee Wages and Salaries 240 Office Equipment 821 Employee Benefits 250 Less Acc. Depreciation 822 Employee Retirement 260 Capital Leases 823 Employee Recruiting 299 Other Assets 824 Employee Training 825 Employee Taxes 310 Accounts Payable-Trade 830 Insurance 311 Accounts Payable-Retention 835 Taxes and Licenses 320 Billings in Excess of Costs and Profits 840 Office Supplies 330 Notes Payable 841 Office Purchase 340 Accrued Payroll 842 Office Rent 341 Accrued Payables 843 Office Utilities 342 Accrued Taxes 844 Postage and Delivery 343 Accrued Insurance 845 Janitorial and Cleaning 344 Accrued Vacation 846 Telephone 350 Capital Leases Payable 850 Charitable Contributions 360 Warranty Reserves 855 Dues and Memberships 379 Other Current Liabilities 860 Publications and Subscriptions 380 Long-Term Liabilities 865 Legal and Professional Services 870 Meals and Entertainment 410 Capital Stock 875 Travel 420 Retained Earnings 880 Bank Fees 430 Current Period Net Income 881 Interest Expense 885 Bad Debts 500 Revenue 891 Unallocated Labor 892 Unallocated Materials 610 Materials 893 Warranty Expense 620 Labor 898 Miscellaneous 630 Subcontract 899 Overhead Charged to Jobs 640 Equipment 650 Other 910 Other Income 920 Other Expense 710 Rent and Lease Payments 950 Income Tax 720 Depreciation