2B-4. (This problem is the reverse of problem 2B-2)The following general journal is taken from HAMMEL Corporation's books for August 20x1 (explanations are omitted): GENERAL JOURNAL CREDIT DEBIT DATE DESCRIPTION 15,000 Cash a. 15,000 Common stock 17,000 Equipment 17,000 Accounts payable 35,000 Cash C. 35,000 Service revenue 41,000 d. Accounts receivable 41,000 Service revenue 12,000 Salaries expense e. 12,000 Cash 37,000 f. Cash 37,000 Note payable Utilities expense 4,000 g. 4,000 Cash 3,000 h. Interest expense Cash 3,000 Note payable 18,000 i. 18,000 Cash Accounts payable Cash 5,500 5,500 k Cash 9,000 Accounts receivable 9,000 Dividends 6,000 Cash 6,000 Required: Post each of the transactions to the ledger using the T-account format. Be sure to label each entry with the letter listed under the date column of the journal. Show the ending balance in each account assuming that the beginning balances were zero