Comprehensive Problem Instructions Chart of Accounts General Journal General Ledger Trial Balance Instructions The general ledger, income statement, statement of owner's equity and balance sheet for The General's Favorite Fishing Hole at the end of April is shown. GENERAL LEDGER Account: Cash Account BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT Apr. 1 J1 90,000.00 90,000.00 12 J1 9,000.00 81,000.00 3 2 J1 40,000.00 41,000.00 11 35 000 00 76.000.00