Enter the transactions into the T-accounts and then into the four-column ledgers. Be sure to calculate the balance after each entry in the four-column ledgers. On Dec. 5, paid $5,000 cash on account. Dec. S Accounts Payable accounts p Accounts Payable Date Explanation Ref Debit DICS Cash Cash 5000 Dec. 5 Credit Balance 5000 Date Explanation Ref Debit Credit Balance