? HINI ity 2.a - Post transactions to the Four Column Ledger Account the transaction to the four-column ledger account and cross- rence the posting back to the journal entry. Journal Page 1 Date Accounts and Explanation. Post. Ref. Debit Credit 2016 Nov. 1 Prepaid Insurance 50.000 Cash 50.000 Prepaid 12 months of insurance Prepaid Insurance Account No. 106 Balance Credit Date Item Post. Ref. Debit Credit Debit 2016 Cash Account No. 101 Balance Debit Credit Date Item Post. Ref. Debit Credit 2016