Create $2$ ledger cards for posting using instructions provided below. a$.$ First row should contain Account Name with account example, Account Name: Common Stock$)$ which is Bold, merged across fields, and left aligned. Second row contains the column headings $($Bold and Centered$)$: Date, Explanation, Debit, Credit, Balance $.$ Third row will contain your beginning balance. d$.$ You will post transactions from the T$-$account into your ledger card using as many rows as necessary. Calculate a balance after each transaction using appropriate formula below : Accounts with normal debit balances: Previous balance debit amount credit amount Accounts with normal credit balances: Previous balance debit amount credit amount e$.$ Fill the first and second rows using Green if the account has a normal debit balance or Yellow if the account has a credit balance. Add border around each field in your finished ledger card. Format all numbers as a number with NO decimal places $.$ Use the Taccounts below to create $2$ different ledger card postings. Cash Accounts Payable $3,5009$ Mar $1$ Beg $15,000$Mar $1$ Beg $5-$Mar $5007-$Mar$1,70017-$Mar $1,70015-$Mar $210$Mar $2,00025-$Mar $4,8001,0007,600320-$Mar$2,95030-$Mar $4,50010,250$