Utilizing the revenue journal below, journalize the following five transactions of Porshe Creations:

	(a)	On March 20, Porshe sells 25 cell phone covers to Xtreme at $4.50 per cover on invoice 887.
	(b)	On March 21, Porshe sells 5 cell phone covers to Sidekick for $7.50 per cover on invoice 908.
	(c)	On March 22, Porshe sells 18 cell phone covers to Rock-On at $4.25 per cover on invoice 938.
	(d)	On March 26, Porshe sells 200 cell phone covers to Micro at $3.75 each on invoice 959.
	(e)	On March 29, Porshe sells 6 cell phone covers to Charmers for $8.35 each on invoice 997.

Revenue Journal				Page 15
Date	Invoice No.	Account Debited	Post. Ref.	Accts. Rec. Dr. Sales Rev. Cr.

Utilizing the revenue journal below, journalize the following five transactions of Porshe Creations:

	(a)	On March 20, Porshe sells 25 cell phone covers to Xtreme at $4.50 per cover on invoice 887.
	(b)	On March 21, Porshe sells 5 cell phone covers to Sidekick for $7.50 per cover on invoice 908.
	(c)	On March 22, Porshe sells 18 cell phone covers to Rock-On at $4.25 per cover on invoice 938.
	(d)	On March 26, Porshe sells 200 cell phone covers to Micro at $3.75 each on invoice 959.
	(e)	On March 29, Porshe sells 6 cell phone covers to Charmers for $8.35 each on invoice 997.

Revenue Journal

Page 15

Date

Invoice No.

Account Debited

Post. Ref.

Accts. Rec. Dr. Sales Rev. Cr.

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The following purchase transactions occurred during August for Backcountry Kayak Excursions.

Aug. 1	Purchased kevlar kayaks (equipment) for $5,600 on account from Gear Inc.
6	Purchased kayaks paddles (supplies) for $3,250 on account from Southland Company.
14	Purchased life vests (supplies) for $2,500 on account from Gear Inc.

Record these transactions in a purchase journal.

Purchases Journal
Date	Account Credited	Post. Ref.	Accounts Payable Cr.	Supplies Dr.	Other Accounts Dr.	Post. Ref.	Amount

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If a two-column (all-purpose) general journal, a revenue journal, and a cash receipts journal are used, indicate the journal in which each of the following transactions should be recorded:

(a)	Investment of additional cash in the business by the owner
(b)	Rendering of services for cash
(c)	Rendering of services on account
(d)	Receipt of cash on account from a customer
(e)	Sale of office supplies for cash, at cost, to a neighboring business
(f)	Adjustment to record supplies used at the end of the year
(g)	Closing of drawing account at the end of the year