Post the 30 June 2012 beginning balances to the general ledger.

Cimear's Hair Design Trial Balance 30 June 2012 Account Dr Cr 51,234 5,784 13,575 21,000 145,000 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Accounts payable Unearned revenue Share Capital - Ordinary Retained earnings Service revenue Advertising expense Insurance expense Depreciation expense Salaries expense Rent expense Utilities expense Supplies expense 87,500 14,927 5,433 30,000 20,150 392,620 35,792 8,500 17,500 65,435 98,000 42,837 45,973 550,630 550,630