|
|
|
Jrnl. |
Dr. |
Cr. |
|
|
|
Repair of damaged fender on company vehicle in dealership body shop |
|
I |
|
|
|
• Record internal sale: |
|
|
|
|
|
|
Equipment & Vehicle Maintenance—General |
|
|
8780 |
|
|
|
|
Sales—Parts—Internal (at internal rate) |
|
|
|
5470 |
|
|
|
Sales—Labor—Internal (at internal rate) |
|
|
|
5730 |
|
|
|
|
|
|
|
|
|
• Record cost of internal sale: |
|
|
|
|
|
|
Cost of Sales—Parts—Internal—Service |
|
|
6470 |
|
|
|
Cost of Sales—Labor—Internal—Service |
|
|
6730 |
|
|
|
|
Inventory—Parts—Ford |
|
|
|
1400 |
|
|
|
Inventory—Labor in Process |
|
|
|
1440 |
|
|
|
|
|
|
|
Repair of typewriter in used car office by outside vendor |
|
CD |
|
|
|
|
Equipment & Vehicle Maintenance—General |
|
|
8780 |
|
|
|
|
Cash in Bank—General |
|
|
|
1001 |