Post the general journal entries from the journal to the corresponding general ledger accounts, paying particular attention to whether theyre debits or credits. Use the Post Ref. column to ensure that each line item of the journal entries is posted correctly to each general ledger account. Posting from the journal to the general ledger is simply rearranging the information.

J & LAccounting, Inc Post-Closing Trial Balance December 31, 2017 BALANCE DEBIT ACCOUNT TITLE CREDIT Cash, Business Checking Accounts Receivable Prepaid Rent $20,500.00 48,000.00 Accumulated Depreciation, Vehicles Equipment Accumulated Depreciation, Equipment Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Rent Expense Office Supplies Expense Telephone Expense Utilities Expense Depreciation Expense $12,000.00 3,600.00 600.00 38,000.00 21,500.00 TOTALS $72,100.00 $72,100.00 POST REF. DEBITI CREDIT BALANCE DEBIT CREDIT ITEM DATE 2000 0sh 45 120 2c 2 $15035 1500 cash 2. Journalize the following transactions in the general journal using the following blank form (make as many copies as needed). Each journal entry's debits should equal its credits. This is a fundamental GAAP that can't be violated. (A journal ent error, such as posting $1,010 instead of $1,100, can be corrected at the adjusting correcting journal entries step.)