In the ledger you would use J1, J2, J3 etc. for the post reference number showing which journal and page number you got the information. Then you go back to the journal and fill in the account number from the ledger where you posted it. Finally, prepare an unadjusted trial balance.

  
 
 
 
 
 
 
 
 
 
 
 

ASSETS Current Assets 100 Cash 111 Accounts Receivable 117 Materials 118 Work in Process 119 Finished Goods BACKYARD FUN AND GAMES LIABILITIES Property, Plant & Equipment 150 Equipment 151 Accumulated Depreciation - Equip Chart of Accounts Current Liabilities 210 Accounts Payable 214 Employee's Federal Income Tax Payable 215 FICA Tax Payable 217 FUTA Tax Payable 218 SUTA Tax Payable 219 Salaries Payable OWNERS' EQUITY 310 Frank Thompson, Capital 311 Frank Thompson, Drawing REVENUE 410 Sales COST OF GOODS SOLD (COGS) 510 Cost of Goods Sold 511 Factory Overhead OPERATING EXPENSES 610 620 650 670 685 Advertising Expense Salaries Expense Rent Expense Payroll Tax Expense Utilities Expense