The general journals is provided below with the title general journal

Also, the ledgers are below the general journals.

1. Please transfer the information from the general journals to the ledger accounts please. Some of the ledger accounts have beginning balances.

GENERAL JOURNAL POST DESCRIPTION DATE REF 1 Jan 5 Cash to 5% par Preferred Stock to paid in capital excess of preferred stock 5 Jan 15 Estiated Income tax payable to Cash to record estmated income taces paid 9 Apr 1 Interest Payable Interest Expense Premium Bonds 212 to Cash Record payment of interest and amortization of premium on bonds 16 Jul 1 Retained earning- Unappropriated 207 to Dividends payable- Common stock To record dividends declared to common stockholders 20 Jul 26 Dividends Payable to Cash To record the payment of dividends 343 24 Aug 12 Treasury Stck- Preferred stock to Cash to record preferred stock repurchase 28 Oct 1 Interest expense Premium on bond 212 Cash Record payment of interest and amortization of Fremium on bonds DEBIT PAGE CREDIT