Ledger

1. Record the April 1, 2016, balance of each account in the appropriate balance column of a four-column account, type Balance in the item section, and select a check mark in the Posting Reference column. 3. Post to the ledger, extending the account balance to the appropriate balance column after each posting. Post in chronological order. For transactions occurring on the same day, post in the order presented in the instructions. Insert the appropriate posting references in both the journal and the ledger as each item is posted.

Date	Particular			Post Ref.	Amount
1-Apr	Rent Expense			52	$ 4,000.00
		Cash		11		$ 4,000.00
2-Apr	Office Supplies			14	$ 2,300.00
		Accounts Payable		21		$ 2,300.00
5-Apr	Miscellaneous Expense			59	$ 5,800.00
		Cash		11		$ 5,800.00
10-Apr	Cash			11	$ 52,400.00
		Accounts Receivable		12		$ 52,400.00
15-Apr	Land			16	$ 200,000.00
		Cash		11		$ 23,000.00
		Notes Payable		23		$ 177,000.00
17-Apr	Accounts Payable			21	$ 5,900.00
		Cash		11		$ 5,900.00
20-Apr	Accounts Payable			21	$ 350.00
		Office Supplies		14		$ 350.00
23-Apr	Advertising Expense			54	$ 4,150.00
		Cash		11		$ 4,150.00

te Acoount title & ewplanation Debit Credit 27-Apr cash 2900 sales commission expense 2900 28-Apr automobile expense 1700 cash 1700 29-Apr miscellaneous expense 1500 cash 1500 30-Apr accounts receivable:s fees earned 55000 55000 30-Apr sales commission expense 15600 cash 15600 30-Apr Drawings 4000 Cashibank 4000 30-Apr cash 10800 unearned rent 10800