Jeff Ryan completed an Accounting I course and was recently hired as the bookkeeper of Spring Co. The special journals shown on page 306 have not been posted, nor are “Dr.” and “Cr.” used on the column headings. Please assist Jeff by posting to the general ledger and recording in the subsidiary ledger. (Only post or record the amounts since no chart of accounts is provided.) Make some written recommendations on how a new computer system may lessen the need for posting.