Post the journal entries in the ledger accounts below for Sheila McFarlane, a lawyer, and take off a trial balance. Tax accounts are not included. DATE Mar. 20 Apr. 31 Bank A/R-Jim Shearer Supplies Office Equipment 2 Bank 5 Bank 3A/P-Elite Equipment 20 Bank PARTICULARS A/P-Elite Equipment A/P-Legal Publishers Bank Loan Sheila McFarlane, Capital A/R-Jim Shearer 26 Bank Bank 15 Sheila McFarlane. Drawings Bank Fees Earned Bank Loan 25 Repairs Expense Bank Sheila MacFarlane, Capital Office Equipment GENERAL JOURNAL 30 A/P-Legal Publishers Bank P.R. DEBIT 4000- 1000 200- 2000- 600- 400- 250- 200 2000- 50 250 170 00 PAGE 1 CREDIT 1 0 0 0 500 3 0 0 0 2700 600 4 0 0 250 200 000 50 4 20 14 500 " " L 1 K OO DONO 101 ACCOUNT Bank DATE ACCOUNT A/R-Jim Shearer DATE PARTICULARS PARTICULARS ACCOUNT Supplies DATE PARTICULARS ACCOUNT Office Equipment DATE PARTICULARS ACCOUNT A/P-Elite Equipment DATE DATE PARTICULARS ACCOUNT A/P-Legal Publishers DATE PARTICULARS ACCOUNT Bank Loan PARTICULARS LEDGER P.A. PR. P.R. P.R. P.R. P.R. P.R. DEBIT DEBIT DEBIT DEBIT DEBIT DEBIT DEBIT CREDIT DriCr CREDIT CREDIT Dr/Cr Dr/Cr CREDIT NO. 101 BALANCE CREDIT Dr/Cr BALANCE NO 101 Dr/Cr BALANCE NO. 120 NO. 150 BALANCE CREDIT DriCr BALANCE NO. 201 CREDIT Dr/Cr BALANCE NO. 205 NO 220 BALANCE ACCOUNT Sheila McFarlane, Capital DATE PARTICULARS ACCOUNT Sheila McFarlane, Drawings DATE PARTICULARS ACCOUNT Fees Earned DATE PARTICULARS ACCOUNT Repairs Expense DATE PARTICULARS P.R. ACCOUNTS P.R. P.R. P.R. DEBIT DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT CREDIT DEBIT Dr/Cr Dr/Cr De/Cr Dr/Cr NO. 301 BALANCE NO. 302 BALANCE NO. 401 BALANCE NO. 501 BALANCE CREDIT