Exercise 2-14Posting from the general journal to the general ledger LO5 CHECK FIGURE: b. Jan. 31, 2017, Cash balance = $3,600 Page 127 General Journal Page 1 Date Account Titles and Explanation PR Debit Credit 2017 Jan. 1 Cash..... 3,500 Toshi Sato, Capital .... 3,500 Additional owner Investment 12 Accounts Receivable .... 9,000 Revenue ... 9.000 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. 5,000 Accounts Receivable . 5,000 Collected cash from credit customer. 31 Salaries Expense .. 3,000 Cash .. 3,000 Paid month-end salaries. 31 Toshi Sato, Withdrawals 750 Cash ... 750 Toshi Sato withdrew cash for personal use