\begin{tabular}{|l|l|l|} \hline Requirement & GeneralJournal \\ \hline \end{tabular} Each journal entry is posted automatically to the general ledger. General Ledger Account \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Cash } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 10,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Accounts Receivable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 4,900 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Prepaid insurance } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & B00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Land } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 176.000 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 24,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 3,700 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Notes Payable } \\ \hline To. & Date & Debit & Credit & Balance \\ \hline & Nowembet 30 & & & 50.400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Common stock } \\ \hline No. & Date & Debit & Credit & Batance \\ \hline & November 30 & & & 128,000 \\ \hline \end{tabular}