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 Date Account/Explanation F Debit Page GJ2 Credit 4/Apr Cash 25,000 Share Capital 25,000 (a) 5/Apr Cash 900 Consulting Revenue Earned 900 (b) 9/Apr Accounts Receivable 4,500 Consulting Revenue Earned 4,500 (c) 13/Apr Utilities Expense 100 Cash 100 100 (d) 14/Apr Utilities Expense 350 Accounts Payable 350 (e) Cash Account No. 101 Date Desc. F Debit Credit Balance Accounts Payable Account No. 201 Date Desc. F Debit Credit Balance Share Capital Account No. 301 Date Desc. F Debit Credit Balance Accounts Receivable Account No. 106 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