Activity 2.a-Post transactions to the Four-Column Ledger Account Post the transaction to the four-column ledger account and complete the journal entry. Journal Date Accounts and Explanation 2016 Nov. 1 Cash Cash Bright Capital Owner Contribution Page 1 Post. Ref. Debit Credit 40,000 40,000 Account No. 101 Balance Datel Item Post. Ref. Debit Credit Debit Credit 2016 Bright. Capital Account No. 301 Balance Date Item Post. Ref. Debit Credit Debit Credit 2016