Below here, showing a journal entry, what is the second step of recording process. So, is it possible to do the second step from this journal?If it is possible, then do the second step from the journal?

General Journal Amount (RS) Debit Credit Ref 100.000 100.000 7,000 7.000 3,000 2.000 1.000 5,000 12.000 Date Account Title and Explanations 2016 April 1 Cash Owner's Equity_Anees (Started business with cash) 2 Furniture Cash (Purchase furniture for cash) Purchases Cash Account Payable_Khalid Retail Store (Purchase good on cash and credit) 14 Cash Account Receivables_Khan Brothers Sales (Cash and Credit Sales recorded) 18 Drawing Cash (Owner withdrew for personal use) 22 Account Payable_Khalid Retail Store Cash (Paid credit to Khalid Retail Store) 26 Cash Account Receivable_Khan Brothers (Receive cash from credit customer) 30 Salaries Expense Cash (Paid expenses) 17.000 2.000 2.000 500 500 10.000 10.000 2.000 5.000