To post the debit part of the the July 15 journal entry below, you would transfer the $12,000 debit to which column of the General Ledger Cash account? DATE JOURNAL DESCRIPTION page 2 P.REF. DEBIT CREDIT $12,000 7/15/06 Cash Fees Earned $12,000 GENERAL LEDGER ACCOUNT TITLE CASH ACCOUNT NO.11 DATE ITEM PREF DEBIT CREDIT DEBIT (1) (1) BALANCE CREDIT BALANCE(2) (2) 7/01/06 Balance 7/15/06 2 $50,000