Guardian Security Services was established on August 15,2010 , to provide security services. The services provided during the remainder of the month are listed below. Aug. 18. Issued Invoice No. 1 to Jacob Co. for $325 on account. 20. Issued Invoice No. 2 to Qwik-Mart Co. for $260 on account. 22. Issued Invoice No. 3 to Hawke Co. for $545 on account. 27. Issued Invoice No. 4 to Carson Co. for $450 on account. Aug. 28. Issued Invoice No. 5 to Bower Co. for $100 on account. 28. Provided security services, $80, to Qwik-Mart Co. in exchange for supplies. 30. Issued Invoice No. 6 to Qwik-Mart Co. for $115 on account. 31. Issued Invoice No. 7 to Hawke Co. for $230 on account. Instructions 1. Journalize the transactions for August, using a single-column revenue journal and a two-column general journal. Post to the following customer accounts in the accounts receivable ledger, and insert the balance immediately after recording each entry: Bower Co.; Carson Co.; Hawke Co.; Jacob Co.; Qwik-Mart Co. 2. Post the revenue journal to the following accounts in the general ledger, inserting the account balances only after the last postings: 12 Accounts Receivable 14 Supplies 41 Fees Earned 3. a. What is the sum of the balances of the accounts in the subsidiary ledger at August 31 ? b. What is the balance of the controlling account at August 31 ? 4. Assume that on September 1, the state in which Guardian operates begins requiring that sales tax be collected on accounting services. Briefly explain how the revenue journal may be modified to accommodate sales of services on account requiring the collection of a state sales tax