Using the source document:

1. Journalize the transaction in a general journal in your working papers.

2. Post the entry to the appropriate T accounts.

3. Assume it is the end of the accounting period. Record the closing entry for this account in the general journal.

4. Post the closing entry to the appropriate T accounts.

DEPARTMENT OF WATER & POWER 455 Main Street Sarasota, FL 34230 ACCOUNT NO.: 00384843848-339 INVOICE NO.: 32004 Gulfview Tropical Fish and Supplies TO 4524 West Palm Bay Avenue Sarasota, FL 34222 DATES USAGE RATE AMOUNT DUE FROM TO March 15, 20-- April 14, 20-- 1,000 kWh $.129 per kWh $129.00