Hi, I need help with posting from general journal to general ledger. I would like to figure this out on my own so am only requesting help for second entry of $60,450. would i post this as a debit to little bank ?

111 Xfx Tabitha Smith OverPriced Jeans, Inc. General Ledger Account # 100 Cash -Big Bank a Journal Page # Debit Credit 2021 Month-Day 3-1 Beginning Balance 3-1 Balance 76,000.00 55,000.00 11 76,000.00 DI 131,000.00 Dr ste Account # 105 Cash - Little Bank 2021 Month-Day Directions Debit Credit Journal Page 1 Chart Acets Balance Trans Journal GL Assets Gl Lab-Equity GL Rev-Exp Trial Ready Type here to search OBA 22 Credit o DUE Pracons General Journal 1 00 300 5800000 30 215 22 00.00000 0.00 00.450.00 48000 310 RE 100 con 4 300.00 2 00000 00 110 ca Ano 38.000.00 3-10 72,500.00 195 400 72.500.00 Record good for 3-10 23 000.00 500 Custood 120 lei Rodod 23 000.00 1-15 20.000.00 515 Westbome 305 Cachumba Record that we 26.000.00 3.10 77 500.00 120 mo 200 Account Pat Record goods produse account 77 500 00 3:11 115,000.00 110 ADO Account II Soles Rover Record goodson 115,000.00 Dverpriced Jeans Inc General Journal A Deba 5600000 ww 3600000 300 10.000.00 GOOSE 204 150 50 45000 00 DOET 40 100 00 OOO Cath 00 000 HG 100 C- BB 000.00 10 72.500.00 105 400 72.500.00 2300000 3:10 29.000.00 300 C 120 Reco 25.000 DO 00 gester Cat Recorded 105 20 000.00 77.500.00 20 200 77.500.00 Account Payee Recephase on 115,000.00 110 400 Account Sa Recorded on 115,000.00