2. Post the entries from Requirement 1 to the General Ledger accounts below. Use the transaction number from Requirement 1 as the date.General Ledger
M. Muncel, Capital			Acct. No. 301				Salaries Expense			Acct. No. 622
Date	PR	Debit	Credit	Balance			Date	PR	Debit	Credit	Balance
May 31	G2			94,000			May 31	G2			47,000
M. Muncel, Withdrawals			Acct. No. 302				Insurance Expense			Acct. No. 637
Date	PR	Debit	Credit	Balance			Date	PR	Debit	Credit	Balance
May 31	G2			67,000			May 31	G2			5,460
Services Revenue			Acct. No. 401				Rent Expense			Acct. No. 640
Date	PR	Debit	Credit	Balance			Date	PR	Debit	Credit	Balance
May 31	G2			165,628			May 31	G2			11,520
Depreciation Expense			Acct. No. 603				Income Summary			Acct. No. 901
Date	PR	Debit	Credit	Balance			Date	PR	Debit	Credit	Balance
May 31	G2			21,000

Date May 31 Date May 31 Date May 31 Date May 31 301: M. Muncel, Capital Debit Credit 302: M. Muncel, Withdrawals Debit Credit 401: Services Revenue Debit Credit 603: Depreciation Expense Debit Credit Date Balance 94,000 May 31 Date Balance 67,000 May 31 Date Balance 165,628 May 31 Date Balance 21,000 622: Salaries Expense Debit Credit 637: Insurance Expense Debit Credit 640: Rent Expense Debit Credit 901: Income Summary Debit Credit Balance 47,000 Balance 5,460 Balance 11,520 Balance