Please create General Ledger and make Adjustments based on the Journal Entries.

Business Name Journal Entries Date Ref.: Date : 5/1/2024 5/1/2024 Explanation: 5/5/2024 5/5/2024 Explanation: 5110/2024 5110/2024 Explanation: 5/15/2024 5115/2024 Explanation: 5/20/2024 5/20/2024 Explanation: 5/25/2024 5/25/2024 Explanation: 5/3112024 5/3112024 Explanation: 6/5/2024 6/5/2024 Explanation: 6110/2024 6110/2024 Explanation: 6/15/2024 6115/2024 6115/2024 Explanation: Account Name: Purchases Accounts Payable Debit: 401 201 Credit: S500 $500 Purchased coffee beans on credit for inventory replenishment costing a total of $500.00 Food Truck Equipment Accounts Payable 108 $10,000 201 Acquired new food truck equipment on credit for business expansion. Coffee Sales Revenue Accounts Receivable 403 102 $2,000 Completed coffee sales to a customer, generating revenue receivable. Wages and Salaries Cash 501 $1,200 Paid employee wages and salaries for the current pay period. Rent Expense Accounts Payable 503 $800 201 Incurred rent expense for the business premises for the current month. 401 $600 Coffee Beans Purchases Accounts Payable 201 Bought additional coffee beans on credit to replenish inventory levels. Coffee Sales Revenue 403 102 $2,500 Accounts Receivable Completed coffee sales for the month, resulting in revenue receivable. Supplies Expense Cash Purchased supplies for daily operations, paid in cash. Purchase Retums, Allowances and Discounts Coffee Sales Revenue 504 $300 402 $50 403 $10,000 $2,000 $1,200 $800 $600 $2,500 $300 $50 Provided a discount to a customer on their coffee purchase. Utilities Expense Cash The Little Havana Cafe, Equity 502 $400 301 $400 Paid utility bills for the business premises for the current month and added cash to the capital account.