4. Post the journal entries in the ledger accounts in Google Sheets file for Sheila McFarlane, a lawyer, and take off a trial balance on the form provided. HST accounts are not included. (Application: 12 marks) DATE 20- Mar. GENERAL JOURNAL PARTICULARS P.R. DEBIT 4000 1000 - 31 Bank A/R-Jim Shearer Supplies Office Equipment A/P-Elite Equipment Apr. 2 Bank A/P-Legal Publishers Bank Loan Sheila McFarlane, Capital A/R-Jim Shearer 3 A/P Elite Equipment Bank 5 Bank Fees Earned 15 Sheila McFarlane, Drawings Bank 20 Bank Bank Loan 200 2000 PAGE CREDIT 1000 500 3000 2700 600 - 600 400 - 400 250 - 250 200 = 200 2000 2000 1 GENERAL JOURNAL DATE PARTICULARS P.R. DEBIT PAGE CREDIT 2 20 Apr. 25 Repairs Expense 50 Bank 50 26 Bank Sheila MacFarlane, Capital Office Equipment 57 21 4 20 30 A/P Legal Publishers. Bank 500 500 Account: Bank Date Account A/R-Jim Shearer Date Account Supplies Date Particulars PR Debit DR Credit CR 85 Particulars PR Debit Credit No. 101 Balance No 105 80 Balance CR No 120 DR. Particular PR Debit Credit Balance CR Account Office Equipment Date Particulars PR Debit Credie DR. C Account: A/P Elite Equipment Date Particulars P.R. Debit Credit Account: A/P - Legal Publishers Date Account: Bank Loan Date CR 85 No 150 Balance No. 201 Balance No 205 Particulars P.R. Debit Credit DR CK Balance DR Particulars PR. Debit Credit CR 80 No. 220 Balance Account S. McFarlane, Capital Date No 301 PR Debit Credit DR. Particulars Balance Account S. McFarlane, Drawings Date Account Fees Earned Date Account Repairs Expense Date No 302 Particulars PR. Debit Credit DR CR Balance No. 401 DR Particulars PR Debit Credit Ed Balance CR. No. 501 DR Particulars PR Debit Credit CR 0 Balance TRIAL BALANCE ACCOUNTS DEBITS CREDITS