Select the desired account title from the Excel Name Box. Make your entries in the appropriate cells. No entry is required in the ITEM column. Remember, this spreadsheet will not be part of your Cengage Now grade. GENERAL LEDGER Account: Cash Account No. 11 BALANCE 1 2 DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT m 4 5 6 7 8 9 10 11 12 13 14 Account: Accounts Receivable Account No. 12