PART 3: Post to the Ledger Post the transactions to the general ledger. Make sure you post all transactions in chronological order. Cash Date Accounts Debit Credit Account No. 101 Credit Balance Date Explanation Ref. Ref. Debit Dec. 1 Cash 23,800 Beg. Balance Furniture 13,800 23,800 Common Stock 37,600 22,200 21,790 Date Accounts Debit Credit 24,090 Dec. 1 Prepaid Insurance 1,600 22,790 Cash 1,600 40,990 Date Accounts Debit Credit Beg. Balance 5 Dec. 1 Prepaid Insurance 1,600 23,800 5 Cash 1,600 22,200 5 21,790 5 24,090 Date Accounts Debit Credit