General Ledger Accounts; Thal Balance. Diane Bemick opened Bemick's Consulting. Transactions and related journal entries for the month of January are shown. Jan. 1 Bernick invested cash in the business, $15,000. 2 Pald office rent, $800, 3 Purchased office equipment on account, $1,300. 5. Recelved cash for services rendered, $900. 8. Paid phone bil, $65 : 10 Paid for a magazine subscription (miscellaneous expense), $40. 11 Purchased office supplies on account, $300. IS Made a payment on account (sce Jan. 3 transaction), $200. 18 Paid part-time employee, $500. 21 Received cash for services rendered, $700. 25 Paid utilities bili, $110. 27. Bernick withdrew cash for personal use, $350. 29 Paid part-time employee, $500. lan. 8 Phone Expense Cash Pald phone bill 3an. 10 Miscellaneous Expense Purchased magazine subscription Paid employee 3an. 21 Cash Consulting Fees fieceived cash for consulting services 3an. 25 Utittes Expense. Cash Paid utilities bill Jan.27 Dane Bernick, Drawing Cash Owner's withdrawal Jan. 29 Wages Expense. Paid employee 1. Post the transactions to the general ledger. \begin{tabular}{|ccccccc|} \hline ACCOUNT & Wages Expense & & ACCOUNT NO. & 511 \\ \hline & & & & & BALANCE \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline & & & & & \\ \hline \end{tabular} roned My Werk The general ledger is a complete'set of all accounts used by the business. The steps in posting from the general fournaf to the general ledger are as follow In the general ledger 1. Enter tie date of each transaction. 2. Enter the amount of each debit or credit in the Debit or Credit colame. 3. fnter the hed balance. 4. Enter the joumal page number from which each transactoin is nosted in the Posting Rieference cotumn. In the youmar! 2. Prepare a trial balance