Here is the Journal which you will have to put into a General ledger which is above

Post the journal entries to the General Ledger Accounts. Dont forget to start by entering the Opening Balances.

Account: 170 Automobiles Particulars PR Debit Dale Credit DR CR Balance 2019 Nov 30 1 1 2 3 4 5 1 2 3 4 5 Account: 171 Acc. Amort. Automobiles . - Date Particulars PR Debit Credit DR CA Balance 2019 Nov 30 1 2 3 4 4 5 1 2 2 3 4 4 5 Account 201 Accounts Payable Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 30 1 2. 1 2 3 4 5 3 3 4 5 1 Account 202 Interest Payable Date Particulars PR Debit Credit DR CR Balance 2019 INOY 30 1 1 1 2 2 3 2 3 Account 205 HST Payable Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 1 2 2 3 3 4 5 Account Debit Credit DR CR 206 HST Recoverable Date Particulars PR 2019 Nov 30 Balance 1 2 3 4 1 1 2 3 4 5 5 Account 210 Date Loan Payable Particulars PR Debit Credit DR CR Balance 2019 INOV 30 1 2 3 4 5 1 2 3 4 5 Account 215 Mortgage Payable Dato Particulars PR Debit Credit 2019 Nov 30 DR CR Balance 1 Account 215 Mortgage Payable Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 30 1 2 2 3 3 4 5 1 2 3 4 5 Account 301 M. Smith, Capital Particulars PR Debit Credit Date DR CR Balance 2019 Nov 30 1 2 3 1 2 2 3 4. 5 4 5 Account: 305 M. Smith, Drawings Date Particulars PR Dobit Credit DR CA Balance 2019 Nov 1 30 2 3 3 4 4 5 1 2 3 4 5 Account: DR Debit Credit Balance 401 Service Revenue Date Particulars P.R 2019 Nov 30 CR 1 2 3 4 5 1 2 3 4 5 Account Sales Revenue 402 Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 2 3 4 5 Account 501 Purchases Date Particulars P.A. Debit Credit DR CR Balance 2019 Nov 1 30 2 3 4 5 1 2 3 3 4 4 5 Account Debit Credit 502 Purchase Returns Date Particulars P.R. 2019 Nov 30 DR CR Balance 1 2 3 3 4 4 5 1 1 2 2 3 4 5 Account 503 Purchase Discounts Dale Particulars PR Debit Credit DR CR Balance 2019 Account 503 Purchase Discounts Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 1 2 3 4 5 Account 504 Freight-In in Date Particulars PA Debit Credit DR CR Balance 2019 Nov 30 1 2 2 3 4 5 1 2 2 3 3 4 4 5 Account: 601 Advertising Expense Particulars P.R Debit Date Credit DR CR Balance 2019 Nov 30 1 2 2 3 1 2 3 4 5 4 5 Account 605 Auto Expense Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 30 1 2. 3 3 4 5 11 1 2 3 14 5 5 Account 620 Amort. Expense - Shop Equipment Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 3 4 5 1 2 3 3 4 5 Account 640 Amort. Expense. Automobile Date Particulars PA Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 2 3 3 4 5 5 Account 650 Insurance Expense Date Particulars P.R. Debit Credit DR CR Balance 2019 Nov 30 1 2 3 1 2 3 4 5 5 4 5 Acoount: 565 Maintenance Expense Date Particulars PR Debit 2019 IMG Credit DR CR Balance Account: 665 Maintenance Expense Date Particulars P.R. Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 2 3 3 4 5 Account 670 Miscellaneous Expense Date Particulars PR Debit Credit DR CA Balance 2019 Noy 30 1 2 3 4 4 5 1 2 3 4 5 Account 675 Rent Expense Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 1 30 1 2. 3 2 4 3 4 5 5 Account 680 Supplies Expense Particulars P.R Date Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 5 1 2 3 4 5 Account 685 Utilities Expense Date Particulars P. Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 5 1 2 2 3 4 4 5 5 Account 690 Interest Expense Particulars PR Date Debit Credit DR CR Balance 2019 Nov 1 30 2 3 4 5 1 2 3 4 5 Account Debit 700 Income Summary Date Particulars PR 2019 Nov 30 Credit DR CR Balance 1 2. 3 4 5 5 10 1 2 3 4 5 5 2 1582 3 Dec 7 || A/R-T.Jones Hst Payable Service Revenue 182 1400 4 5 6 7 7 685 Cash Dec 8A/R-Tina Fey 8 685 9 10 11 4250 12 A/R-B. Graham Hst Payable Dec 9 | Sales Revenue Service Revenue 13 520 1800 2200 14 15 16 17 Dec 10 Purchase HST Receivable A/P-R.W. Sheet Metal 1560 202.8 18 19 1762 20 21 22 1141.3 23 Dec 11 || Cash Hst Payable Sales Revenue Service Revenue 24 131.3 325 685 25 26 27 28 395.5 29 Dec 15 Drawings-M.Smith Hst Payable Inventory 46 30 350 28 395.5 29 Dec 15 Drawings-M.Smith Hst Payable Inventory 46 350 30 31 32 33 Dec 15 Freight Inwards Hst Receivable Cash 108.5 14.11 34 35 122.61 36 37 38 38.5 Dec 31 || Bank Fee Cash 39 38.5 40 41 Dec 31 Purchase-Supplies Hst Receivable Cash 104.75 13.62 42 43 118.37 7 Source Document: Sales Invoice For the following: Serviced fumaces for T. Jones. Amount: $ 1.400.00 plus HST Terms: Net 30 8 Source Document: Cash Receipts For the following: Received payment on account from Tina Fey, Amount: $ 685.00 Terms: Cash Tendered 9 Source Document Sales Invoice For the following: Sold and installed furnace for B. Graham. Furnace sold for $1,800, install cost of $2,200 Amount: $ 4,000.00 plus HST. Terms: Net 30 10 Source Document Purchase Invoice For the following: Installation Inventory. purchased sheet metal fittings from RW. Sheet Metal Amount: $ 1.560.00 plus HST. Terms Credit on account 11 Source Document Sales Invoice For the following: Installed two outlets and electric water heater for M. Jordan. Water heater sale price is $325.00 Amount: $ 1,010,00 plus HST Terms Cash Receipts (M. Jordan paid in cash). 15 Source Document Memo For the following: Owner M. Smith took installation supplies for own use. Amount: $ 350.00 plus HST Torms: NIA 15 Source Document Purchase Invoice For the following: Delivery costs of installation Inventory shipped to us at our expense Amount: $ 108.50 plus HST. Terms: Cash Tendered 15 Source Document: Cheque Copy For the following: Payment on account to Lenny Page Plowing Amount: $ 172.50 Terms: Cash 31 Source Document Bank Memo For the following: Received a charge for bank toes for December Amount: $38.50 Terms: Cash Tendered 31 Source Document: Cheque Copy For the following: Purchased supplies Amount: Terms: Cash Tendered $ 104.75 plus HST. Account: 170 Automobiles Particulars PR Debit Dale Credit DR CR Balance 2019 Nov 30 1 1 2 3 4 5 1 2 3 4 5 Account: 171 Acc. Amort. Automobiles . - Date Particulars PR Debit Credit DR CA Balance 2019 Nov 30 1 2 3 4 4 5 1 2 2 3 4 4 5 Account 201 Accounts Payable Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 30 1 2. 1 2 3 4 5 3 3 4 5 1 Account 202 Interest Payable Date Particulars PR Debit Credit DR CR Balance 2019 INOY 30 1 1 1 2 2 3 2 3 Account 205 HST Payable Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 1 2 2 3 3 4 5 Account Debit Credit DR CR 206 HST Recoverable Date Particulars PR 2019 Nov 30 Balance 1 2 3 4 1 1 2 3 4 5 5 Account 210 Date Loan Payable Particulars PR Debit Credit DR CR Balance 2019 INOV 30 1 2 3 4 5 1 2 3 4 5 Account 215 Mortgage Payable Dato Particulars PR Debit Credit 2019 Nov 30 DR CR Balance 1 Account 215 Mortgage Payable Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 30 1 2 2 3 3 4 5 1 2 3 4 5 Account 301 M. Smith, Capital Particulars PR Debit Credit Date DR CR Balance 2019 Nov 30 1 2 3 1 2 2 3 4. 5 4 5 Account: 305 M. Smith, Drawings Date Particulars PR Dobit Credit DR CA Balance 2019 Nov 1 30 2 3 3 4 4 5 1 2 3 4 5 Account: DR Debit Credit Balance 401 Service Revenue Date Particulars P.R 2019 Nov 30 CR 1 2 3 4 5 1 2 3 4 5 Account Sales Revenue 402 Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 2 3 4 5 Account 501 Purchases Date Particulars P.A. Debit Credit DR CR Balance 2019 Nov 1 30 2 3 4 5 1 2 3 3 4 4 5 Account Debit Credit 502 Purchase Returns Date Particulars P.R. 2019 Nov 30 DR CR Balance 1 2 3 3 4 4 5 1 1 2 2 3 4 5 Account 503 Purchase Discounts Dale Particulars PR Debit Credit DR CR Balance 2019 Account 503 Purchase Discounts Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 1 2 3 4 5 Account 504 Freight-In in Date Particulars PA Debit Credit DR CR Balance 2019 Nov 30 1 2 2 3 4 5 1 2 2 3 3 4 4 5 Account: 601 Advertising Expense Particulars P.R Debit Date Credit DR CR Balance 2019 Nov 30 1 2 2 3 1 2 3 4 5 4 5 Account 605 Auto Expense Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 30 1 2. 3 3 4 5 11 1 2 3 14 5 5 Account 620 Amort. Expense - Shop Equipment Date Particulars PR Debit Credit DR CR Balance 2019 Nov 30 1 2 3 3 4 5 1 2 3 3 4 5 Account 640 Amort. Expense. Automobile Date Particulars PA Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 2 3 3 4 5 5 Account 650 Insurance Expense Date Particulars P.R. Debit Credit DR CR Balance 2019 Nov 30 1 2 3 1 2 3 4 5 5 4 5 Acoount: 565 Maintenance Expense Date Particulars PR Debit 2019 IMG Credit DR CR Balance Account: 665 Maintenance Expense Date Particulars P.R. Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 1 2 3 3 4 5 Account 670 Miscellaneous Expense Date Particulars PR Debit Credit DR CA Balance 2019 Noy 30 1 2 3 4 4 5 1 2 3 4 5 Account 675 Rent Expense Date Particulars P.R Debit Credit DR CR Balance 2019 Nov 1 30 1 2. 3 2 4 3 4 5 5 Account 680 Supplies Expense Particulars P.R Date Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 5 1 2 3 4 5 Account 685 Utilities Expense Date Particulars P. Debit Credit DR CR Balance 2019 Nov 30 1 2 3 4 5 5 1 2 2 3 4 4 5 5 Account 690 Interest Expense Particulars PR Date Debit Credit DR CR Balance 2019 Nov 1 30 2 3 4 5 1 2 3 4 5 Account Debit 700 Income Summary Date Particulars PR 2019 Nov 30 Credit DR CR Balance 1 2. 3 4 5 5 10 1 2 3 4 5 5 2 1582 3 Dec 7 || A/R-T.Jones Hst Payable Service Revenue 182 1400 4 5 6 7 7 685 Cash Dec 8A/R-Tina Fey 8 685 9 10 11 4250 12 A/R-B. Graham Hst Payable Dec 9 | Sales Revenue Service Revenue 13 520 1800 2200 14 15 16 17 Dec 10 Purchase HST Receivable A/P-R.W. Sheet Metal 1560 202.8 18 19 1762 20 21 22 1141.3 23 Dec 11 || Cash Hst Payable Sales Revenue Service Revenue 24 131.3 325 685 25 26 27 28 395.5 29 Dec 15 Drawings-M.Smith Hst Payable Inventory 46 30 350 28 395.5 29 Dec 15 Drawings-M.Smith Hst Payable Inventory 46 350 30 31 32 33 Dec 15 Freight Inwards Hst Receivable Cash 108.5 14.11 34 35 122.61 36 37 38 38.5 Dec 31 || Bank Fee Cash 39 38.5 40 41 Dec 31 Purchase-Supplies Hst Receivable Cash 104.75 13.62 42 43 118.37 7 Source Document: Sales Invoice For the following: Serviced fumaces for T. Jones. Amount: $ 1.400.00 plus HST Terms: Net 30 8 Source Document: Cash Receipts For the following: Received payment on account from Tina Fey, Amount: $ 685.00 Terms: Cash Tendered 9 Source Document Sales Invoice For the following: Sold and installed furnace for B. Graham. Furnace sold for $1,800, install cost of $2,200 Amount: $ 4,000.00 plus HST. Terms: Net 30 10 Source Document Purchase Invoice For the following: Installation Inventory. purchased sheet metal fittings from RW. Sheet Metal Amount: $ 1.560.00 plus HST. Terms Credit on account 11 Source Document Sales Invoice For the following: Installed two outlets and electric water heater for M. Jordan. Water heater sale price is $325.00 Amount: $ 1,010,00 plus HST Terms Cash Receipts (M. Jordan paid in cash). 15 Source Document Memo For the following: Owner M. Smith took installation supplies for own use. Amount: $ 350.00 plus HST Torms: NIA 15 Source Document Purchase Invoice For the following: Delivery costs of installation Inventory shipped to us at our expense Amount: $ 108.50 plus HST. Terms: Cash Tendered 15 Source Document: Cheque Copy For the following: Payment on account to Lenny Page Plowing Amount: $ 172.50 Terms: Cash 31 Source Document Bank Memo For the following: Received a charge for bank toes for December Amount: $38.50 Terms: Cash Tendered 31 Source Document: Cheque Copy For the following: Purchased supplies Amount: Terms: Cash Tendered $ 104.75 plus HST