Using a chart of accounts similar to that for Problem 11A-3, journalize the following transactions for Dave Wong, Optometrist, of Sarnia, and prove the synoptic journal. Fill in the Post. Ref. column as if you were actually recording and posting to the ledger.

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2013 Aprl 1 Dr. Wong invested $12,000 cash and $36,000 worth of opti- cal equipment in the practice. 2 Paid insurance premium for one year in advance, $5,600, 5 12 cheque No. 761. Purchased office equipment on account from Adobe Stationery Co., $4,170 Completed optical examinations on each child at Eastside Elementary School, $4,120 on account. Received $2,850 cash for professional fees earned Performed a complete optical examination for Ms. Rachel Flemming, a famous film star, $400 on account. Paid Adobe Stationery one-half the amount owed from April 5 transaction, cheque No. 762 Paid telephone bill, $87, cheque No. 763 Paid utilities, $140, cheque No. 764 Paid Neally Cleaning Co. for services performed, $350, cheque no. 765. Received the first payment from Eastside Elementary School, $2,000 16 19 22 26 26 29 30