Following are several general journal entries of the House Corporation during a recent month. Journal entry descriptions have been omitted. General Journal Date Description PR Debit Credit Jan 1 Office Supplies 420 Cash 420 5 Inventory 7,560 Accounts Payable 7,650 7 Cash 6,750 Accounts Receivable 6,750 9 Accounts Payable 6,350 Cash 6,350 12 Utilities Expense 2,658 Cash 2,658 Following are the account numbers and January 1 balances of the accounts affected by the listed journal entries. Account Number January 1 Balance Cash 101 $12,400 Accounts Receivable 111 9,300 Inventory 115 6,100 Office Supplies 121 840 Accounts Payable 201 14,200 Utilities Expense 505 0 a.) Prepare a T-account for each of the accounts affected by the general journal entries listed for the House Corporation. Enter the January 1 balance in each of the accounts. b.) Post the journal entries to the appropriate accounts. c.) Determine the balance of each of the accounts after the transactions have been posted. d.) What is the purpose of posting general journal entries to general ledger accounts?