Exercise 2-14 Posting from the general journal to the general ledger LO5 Sato Inspection Services is in its second month of operations. You have been given the following journal entries regarding its January 2020 transactions. General Journal Page 1 Date Account Titles and Explanation PR Debit Credit 2020 Jan. 1 Cash 3,500 Toshi Sato, Capital 3,500 Additional owner investment. 12 Accounts Receivable 9, 48 Revenue 9, 080 Performed work for a customer on account 20 Equipment 12, 000 Accounts Payable 10,000 Cash 2,000 Purchased equipment by paying cash and the balance on credit. 31 Cash 5,060 Accounts Receivable 5,000 Collected cash from credit customer. Required: Complete the following accounts (use the balance column format) entering the opening balances brought forward from the end of last month, December 31, 2019: Cash (101) $850; Accounts Receivable (106) $300; Equipment (167) $1,500; Accounts Payable (201) $325; Toshi Sato, Capital (301) $2,325; Toshi Sato, Withdrawals (302) $300; Revenue (401) $1,800; and Salaries Expense (622) $1,500. (Record the transaction in the chronological order.) 101:Cash