to be answered with the help of second picture

The following journal entries have been recorded for the month of December 2022 for IDRC Consulting Services: General Journal J1 Date Account Titles and Explanation Debit Ref Credit Dec Cash 18000 S. Sier, capital 1 8 0 0 0 1 4 1 2 4 50 Office equipment Accounts payable 1 2 45 0 6 Accounts receivable Consulting revenue 8 2 0/0 8 2 0 0 13 Salaries expense 6000 Cash 6 0 0 0 Required: Post the above entries from the general journal and update the end balances to the general ledger accounts provided on Excel Data sheet. Explanations are NOT required. Cash Account No. 101 Ref Debit Credit Balance Date Hor Explanation Balance Forward 30 1.600 Date Accounts Receivable Explanation 30 Balance Forward Ref Debit Account No. 106 Credit Balance 2.800 Not Account No. 150 Office Equipment Explanation Date Ref Debit Credit Balance Noy 30 Balance Forward 3,200 Accounts Payable Date Debit Credit Explanation Balance Forward Account No. 201 Balance 500 NOT 30 Account No. 301 S. Sier. Capital Explanation Balance Forward Ref Debit Date Credit Balance 3.600 30 Account No. 302 Date S. Sier, Drawings Explanation Balance Forvard Ref Debit Credit Balance 30 Account No. 401 Date Consulting Reresse Explanation Balance Forward Ref Debit Credit Balance 8.000 HOT 30 Account No. 501 Salaries Expeast Esplanation Balance Forward Ref Date Debit Credit 30 Balance 4 500 Accounts Recelvable Date Explanation Nov 30 Balance Forward Ref Debit Account No. 106 Credit Balance 2,800 Office Equipment Date Explanation Nov 30 Balance Forward Ref Debit Account No. 150 Credit Balance 3,200 Accounts Payable Date Explanation Nov 30 Balance Forward Ref Debit Account No. 201 Credit Balance 500 S. Sier, Capital Date Explanation Nov 30 Balance Forward Ref Debit Account No. 301 Credit Balance 3,600 S. Sier, Drawings Date Explanation Nov 30 Balance Forward Account No. 302 Credit Balance Ref Debit Consulting Revenue Date Explanation Nov 30 Balance Forward Ref Debit Account No. 401 Credit Balance 8,000 Salaries Expense Date Explanation Nov 30 Balance Forward Ref Debit Account No. 501 Credit Balance 4,500