Post these transactions from each General Journal into the General Ledger accounts. When posting transactions to the general ledger, use the transaction letters a, b, c, d, or e as the description for each entry. Also, the dates must be entered in the format dd/mmm (ie, 15/Jan). General Journal Page GJ7 Cash Account No. 101 Date Account/Explanation F | Debit Credit Date Desc. F Debit Credit Balance 5/Feb Cash 10,000 Equipment 20,000 Share Capital 30,000 (a) 7/Feb Utilities Expense... 450 450 Cash (b) 11/Feb Cash 500 Consulting Revenue Earned, 500 Accounts Payable Account No. 201 Date Desc. F | Debit Credit Balance (c) 12/Feb Equipment 2,500 Cash.. 500 Accounts Payable... 2,000 (d) Share Capital Account No. 301 13/Feb Accounts Payable... 1,083 Date Desc. F Debit Credit Balance Cash 1,083 (e) Equipment Account No. 167 Date Desc. F |Debit Credit Balance Consulting Revenue Earned Account No. 403 Date Desc. F Debit Credit Balance Utilities Expense Account No. 690 Date Desc. F Debit Credit Balance