Record the transactions in the general journal and post them to the appropriate ledger accounts. Be sure to number the journal page 1 and to write the year at the top of the Date column. Cash 101 Accounts Receivable 111 Office Supplies 121 Tools 131 Machinery 141 Equipment 151 Accounts Payable 202 Edith Porras, Capital 301 Fees Income 401 DATE TRANSACTIONS Nov. 1 Edith Porras invested $75,000 in cash plus tools with a fair market value of $15,000 to start the business. 2 Purchased equipment for $13,500 and supplies for $1,700 from Airline Equipment Company, Invoice 551; issu 10 Performed services for Worldwide Airlines for $33,200, which paid $15,800 in cash with the balance due in 30 20 Purchased machinery for $8,000 from Craft Machinery, Inc., Invoice 779; issued Check 101 for $1,500 in cash Analyze: What liabilities does the business owe as of November 30