B. Prepare a four-column account for Supplies. Enter a debit balance of $2,000 as of October 1, 2018. Enter "Balance" in the Item column and place a check mark () in the Posting Reference column. C. Prepare a four-column account for Accounts Payable. Enter a credit balance of $18,890 as of October 1, 2018. Place a check mark () in the Posting Reference column. Enter "Balance" in the Item column and place a check mark () in the Posting Reference column. D. Post the October 3, 2018, transaction to the accounts. Insert the appropriate posting references in both the journal and the ledger as each item is posted