Lee Technical Services Inc. was established on June 15, 2008. The clients for whom Lee provided technical services during the remainder of June are listed below. These clients pay Lee the amount indicated plus a 5% sales tax.

June 16. Issued Invoice No. 1 to A. Sommerfeld for $400 plus tax on account.

19. Issued Invoice No. 2 to R. Mendoza for $180 plus tax.

21. Issued Invoice No. 3 to J. Koss for $100 plus tax.

22. Issued Invoice No. 4 to D. Jeffries for $160 plus tax.

June 24. Provided services to K. Sallinger, in exchange for office supplies having a value of $100, plus tax.

26. Issued Invoice No. 5 to J. Koss for $280 plus tax.

28. Issued Invoice No. 6 to R. Mendoza for $40 plus tax.

a. Journalize the transactions for June, using a three-column revenue journal and a two-column general journal. Post the customer accounts in the accounts receivable subsidiary ledger, and insert the balance immediately after recording each entry.

b. Post the general journal and the revenue journal to the following general ledger accounts, inserting account balances only after the last postings:

12 ........Accounts Receivable

14 ........Office Supplies

22 ........Sales Tax Payable

41 ........Fees Earned

c. 1. What is the sum of the balances in the accounts receivable subsidiary ledger at June 30?

2. What is the balance of the controlling account at June 30?