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Agricultural Accounting 3-5 Post the journal entries from your answers in Problems 3-1 to 3-4. You will have to create a ledger with accounts before you post the entries. Compute the balance in each account. 3-6 Prepare a trial balance using the ledger accounts that you created in Problem 3-5. Check that the sum of the debits equals the sum of the credits. If they are not equal, check that the journal entries in Problems 3-1 to 3-4 were posted correctly and that the balances in the accounts were computed correctly in Problem 3-5. Finally, make sure that the correct balances have been copied to the correct column in the trial balance. Problem 3-5 GENERAL LEDGER ACCOUNT NO 1000 ACCOUNT Cash BALANCE POST REF DEBIT CREDIT DEBIT CREDIT DATE TEM GENERAL JOURNAL PAGE 1 DATE POST REF CREDIT DESCRIPTION DEBIT 20- 1000 jan. a Computer Capital Farmer contributes personal computer Z 10100 3 200 200 b Capital Cash Farmer pays personal credit card debt 350 350 C Cash Capital Deposit from garage sale of personal items 11 11 12 12 10000 13 10 16 d Cash Inheritance Receives money from an estate sale 19 15 - 16 17 100 15 el Cash Personal withdrawal Buys groceries ID 20 65 21 21 65 22 f Cash Utilities Expense Pays utilities 23 24 24 Exercise 3-2a GENERAL JOURNAL PAGE 2 POST REF DESCRIPTION CREDIT DATE DEBIT 5 dola 1 20 Jan. 1500 Z a Cash Loan Account Borrow for operating expenses 1 13500 b Interest Account Payment for loan 13500 wl Payment on real estate loan 10 1 000 11 c Cash Loan Loan from relative 13 16 1000 15 d Loan to relative Cash Pay back relative without interest 16 11 IE 19 26 Exercise 3-3a GENERAL JOURNAL PAGE 3 POST REF DEBIT CREDIT 50 ololol DATE DESCRIPTION 20- Jan. a Land Cash Buy a tract of land 50 N Z . 1. 501 b Lease Tractor Lease a tractor 50 000 7 c Shed Cash Bought a shed 7 16 11 12 60001 d Cattle Cash Bought five cows 14 6000 19 36000 17 36000 e Cash Sold Land Sell land to local municipality 13 20 21 22 23 24 Exercise 3-4a GENERAL JOURNAL PAGE 4 DESCRIPTION POST REF DEBIT CREDIT 800 DATE 20- Jan. a Feed Cash Buy feed 800 3 18000 b Cash Feeder Calves Sell feeder calves 18000 3 36 Supplies Cash Buy supplies for orchard 10 316 11 12 3510 13 d Vet Expense Cash Receive and Pay vet bill 14 1350 15 BE 102 000 17 e Cash Grain Sell grain 102 000 TE 3 000 21 f Cash Breeding Cattle Cull cow herd and sells cows