Task 3- Posting from Journal book to Ledger book

From the following selected journal entries extracted from journal book of Aman's Accounting Practice Pty Ltd during December 2019, post the journal entries to the cash ledger and Accounts Payable ledger accounts for the "Aman's Accounting Practice Pty Ltd." The Aman's Accounting Practice Pty Ltd has beginning cash balance and accounts payable balance of $15,000 and $2,500 respectively.

Aman's Accounting Practice Pty Ltd. [ABN -----]

General Journal

Particulars

Ref

Debit ($)

Credit ($)

1/12/2019

Cash

400,000

Aman's equity

400,000

1/12/2019

Prepaid Internet

$250

Cash

$250

4/12/2019

Book & Stationaries

30,000

Cash

10,800

Accounts Payable

19,200

5/12/2019

Equipments

40,000

Cash

20,500

Accounts Payable

19,500

6/12/2019

Unearned Service Revenue

10,500

Service Revenue

10,500

8/12/2019

Advertising Expense

10,800

Advertising Payable

10,800

9/12/2019

Accounts Payable

38,700

Cash

38,700

10/12/2019

Salaries Payable

12,500

Cash

12,500

11/12/2019

Utilities Expense

5,000

Cash

5,000

13/12/2019

Prepaid Insurance

12,000

Cash

12,000

15/12/2019

Administrative Expense

10,000

Cash

10,000

17/10/2019

Drawings

12,500

Cash

12,500

19/12/2019

Rent Expense

7,500

Cash

7,500

20/12/2019

Transportation Expense

2,500

Cash

2,500

22/12/2019

Cash

57,000

Service Revenues

57,000

25/12/2019

Insurance expense

$1000

Prepaid Insurance

$1,000

28/12/2019

Depreciation expense

$1,500

Equipment

$1,500

30/12/2019

Advertising Payable

10,800

Cash

10,800

30/12/2019

Salaries Expense

12,500

Salaries Payable

12,500

Aman's Accounting Practice Pty Ltd.

General Ledger

Cash Account

Date

Account Title

Ref

Debit

Credit

Balance

01/12/2019

Beginning Balance

15,000

Aman's Accounting Practice Pty Ltd.

General Ledger

Accounts Payable Account

Date

Account Title

Ref

Debit

Credit

Balance

01/12/2019

Beginning Balance

2,500