Posting to the General Ledger Determine the accounts and amounts for a general ledger entry. General Journal Page 1 Date Account & Explanation P.R. Debit Credit Jan 25 Accounts Payable 201 $500 Cash 101 $500 Paid Accounts Payable in full. How would we post the above journal entry? a.) Posting a debit to the Cash account and a credit to the Accounts Payable. b.) Accounts Payable is debited and Cash is credited in the Retained Earnings. c.) Cash is debited and Accounts Payable is credited in the Income Summary. d.) Accounts Payable is debited and Cash is credited in the General Ledger