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.

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