A 8. Post the journal entries in the ledger accounts on the next page for Sheila McFarlane, a lawyer, and take off a trial balance on the form provided. GST and PST accounts are not included. GENERAL JOURNAL PAGE 1 DATE PARTICULARS P.R. DEBIT CREDIT Mar. 31 Bank 4 0 0 0 ARJim Shearer 1 000 Supplies 200 Office Equipment 2 0 0 0 AP-Elite Equipment 1 ololo AP--Legal Publishers 5 00 Bank Loan 3 OLOLO Shella McFarlane, Capital 2 7 0 0 10 Apr 2 Bank 600 - ARJim Shearer GOD 3 AP-Eite Equipment Bank 4 0 0 400 5 Bank EO- Fees Earned 250 15 Sheila McFarlane Drawings Bank 200- 2 0 0 20 Bank - Bank Loan 20 oo GENERAL JOURNAL PARTICULARS PAGE 2 P.R. DEBIT DATE 21 Apr 25 Repairs Expense Bank CREDIT 50 - 50 - 26 Band Sheila MacFarlane, Capital Omica Equipment 2 O DO 4 2 0 30 Apagal Publishers Bank 500 soo 8. (cont.) LEDGER NO. 101 ACCOUNT Bank DEBIT CREDIT Drir BALANCE DATE PR PARTICULARS NO. 105 ACCOUNT AIR-Jim Shearer PARTICULARS BALANCE DATE P.R CREDIT DEBIT Drir NO. 120 ACCOUNT Supplies DATE PARTICULARS P.R DEBIT CREDIT DICE BALANCE ACCOUNT Office Equipment NO. 150 DATE PARTICULARS PR DEBIT CREDIT Dilar BALANCE ACCOUNT A/P-Elite Equipment NO 201 DATE PARTICULARS P.R. DEBIT CREDIT Drir BALANCE ACCOUNT A/P --Legal Publishers DATE PARTICULARS NO. 205 P.R DEBIT CREDIT Drir BALANCE 8. (cont.) ACCOUNT Bank Loan NO. 220 PARTICULARS P.R. DEBIT CREDIT Dr/Cr CREDIT DATE BALANCE ACCOUNT Sheila McFarlane, Capital NO. 301 DATE PARTICULARS P.R. DEBIT CREDIT Dr/Cr BALANCE ACCOUNT Shella McFarlane, Drawings NO. 302 DATE PARTICULARS P.R. DEBIT CREDIT Dr/Cr BALANCE ACCOUNT Fees Earned NO. 401 DATE PARTICULARS P.R DEBIT CREDIT Drlar BALANCE ACCOUNT Repairs Expense NO 501 DATE PARTICULARS P.R. DEBIT CREDIT Drici BALANCE 8. (cont.) Accounts Debits Credits