Using the chart of accounts for Debra Clark from Problem 11A-3, journalize the following transactions 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 July Debra Clark invested $6,000 cash and $4,000 worth of office equipment in the practice. July 2 Paid insurance on the office for one year in advance, 9 12 16 $1,200, cheque No. 1. Purchased office equipment on account from Smith Stationery Co., $1,400 Completed physical examinations on each child at Simcoe Elementary School, $2,000 on account. Received $700 cash for medical fees earned. Performed a complete examination for Alvin Ray's son, 19 200 on account. Paid Smith Stationery one-half the amount owed from July 9 transaction, cheque No. 2. Paid telephone bill, $95, cheque No. 3. Paid utilities, $60, cheque No. 4. Paid Toby Cleaning Co. for cleaning service performed, $75, cheque No. 5. 22 26 29 30