34. Journalizing and posting transactions. general journal entries for the transactions below, using the general journal form on the page. Post the journal entries to the general ledger accounts that follow the general al form. The partial chart of accounts contains the account names to use in the general al entries. Enter the account numbers in the general journal's "post ref." column when you the transactions to the general ledger accounts. Enter "J" in the ledger accounts' post ref. columns for the journal page number. Elena's Nails - Partial Chart of Accounts Account Name Cash in Bank Number 120 130 Supplies 140 Equipment E. Martin, Capital 315 Service Fee Revenue 420 Rent Expense 510 Shipping Expense 515 February 1 Elena Martin starts her business, Elena's Nails, on February 1, 2027 by depositing $5,000 of her personal cash into her new business checking account at First Street Bank. February 2 Elena pays one month's booth rent to InStyle Salon for $200 cash. February 5 Elena buys supplies for $300 cash. February 7 Elena buys equipment for $400 cash. February 10 Elena has her first customers, and they pay her $300 for nail services. February 11 Elena pays $50 cash for a shipment of supplies, including a $10 shipping charge