| Account | Cost center | Description | Debit | Credit |
|---|---|---|---|---|
| 1200 Accounts receivable | CC-OLY | Al-Rajhi Fleet — INV-0912 | 18,200.00 | — |
| 4100 Service revenue — labor | CC-OLY | Labor | — | 8,400.00 |
| 4200 Parts revenue | CC-OLY | Parts | — | 7,426.10 |
| 2200 VAT payable | CC-OLY | Output VAT 15% | — | 2,373.90 |
| Totals (balanced) | 18,200.00 | 18,200.00 | ||