Sure, let's go step by step: **(1) Open a general ledger account for each account in the chart of accounts:** Here's a simplified representation: ``` ASSETS 101 Cash in Bank 105 Accounts Receivable—Andrew Hospital 110 Accounts Receivable—Indiana Trucking 115 Accounts Receivable—Sunshine Products 130 Office Supplies 135 Office Equipment 140 Office Furniture 145 Web Server LIABILITIES 205 Accounts Payable—Computer Specialists Inc. 210 Accounts Payable—Office Systems 215 Accounts Payable—Service Plus Software Inc. OWNER'S EQUITY 301 Jack Hines, Capital 305 Jack Hines, Withdrawals 310 Income Summary REVENUE 401 Web Service Fees EXPENSES 505 Membership Expense 506 Telecommunications Expense 507 Rent Expense 508 Utilities Expense ``` **(2) Analyze each business transaction:** Please provide the specific business transactions you'd like to analyze. **(3) Enter each business transaction in the general journal, page 1:** Once you provide the transactions, we can proceed with journal entries. **(4) Post each journal entry to the appropriate accounts in the general ledger:** After recording journal entries, we'll post them to the respective ledger accounts. **(5) Prove the general ledger by preparing a trial balance:** Finally, we'll prepare a trial balance to ensure the debits equal the credits. Let's start with the business transactions.