|
|
|
Jrnl. |
Dr. |
Cr. |
|
|
|
Replacement of generator on tow truck |
|
I |
|
|
|
• Internal sales of parts and transfer of labor |
|
|
|
|
|
|
Equipment & Vehicle Maintenance—Service |
|
|
7780 |
|
|
|
Equipment & Vehicle Maintenance—Service—Quick Lane |
|
|
7980 |
|
|
|
|
Sales—Parts—Internal—Service (at internal rate) |
|
|
|
5470 |
|
|
|
Inventory—Labor in Process (at cost) |
|
|
|
1440 |
|
|
|
|
|
|
|
|
|
• Cost of internal sale of parts |
|
|
|
|
|
|
Cost of Sales—Parts—Internal Service |
|
|
6470 |
|
|
|
|
Inventory—Parts—Ford |
|
|
|
1400 |
|
|
|
Inventory—Parts—Quick Lane |
|
|
|
1405 |
|
|
|
|
|
|
|
|
|
Repair of oscilloscope by outside vendor on open account |
|
P |
|
|
|
|
Equipment & Vehicle Maintenance—Service |
|
|
7780 |
|
|
|
Equipment & Vehicle Maintenance—Service—Quick Lane |
|
|
7980 |
|
|
|
|
Accounts Payable—Trade |
|
|
|
2100 |
|
|
|
|
|
|
|
|
|
Monthly write-down of service department demonstrator to estimated wholesale value |
|
SE |
|
|
|
|
Equipment & Vehicle Maintenance—Service |
|
|
7780 |
|
|
|
Equipment & Vehicle Maintenance—Service—Quick Lane |
|
|
7980 |
|
|
|
|
Inventory—Demonstrators |
|
|
|
1340 |