Just need part d, let me know if you need any other sections

Selected accounts from the chart of accounts of Fornelli Co. are shown below. 101 Cash 306 Owner's Drawings 112 Accounts Receivable 401 Sales Revenue 120 Inventory 414 Sales Discounts 126 Supplies 505 Cost of Goods Sold 131 Prepaid Rent 631 Supplies Expense 201 Accounts Payable 729 Rent Expense 301 Owner's Capital Presented below are the purchases and cash payments journals for Fornelli Co. for its first month of operations. PURCHASES JOURNAL P1 Inventory Dr. Date Account Credited Ref. Accounts Payable Cr. July 4 N. Alvarado 6,380 5 F. Rees 8,600 11 J. Gallup 6,400 13 C. Werly 16,100 20 M. Mangus 7,530 45,010 CASH PAYMENTS JOURNAL CP1 Other Accounts Accounts Payable Inventory Cash Date Account Debited Ref. Dr. Dr. Cr. Cr. July 4 Supplies 560 560 10 F. Rees 8,600 86 8,514 11 Prepaid Rent 5,520 5,520 15 N. Alvarado 6,380 6,380 19 Owner's Drawings 2,720 2,720 21 C. Werly 16,100 161 15,939 8,800 31,080 247 39,633 In addition, the following transactions have not been journalized for July. The cost of all merchandise sold was 65% of the sales price. July 1 The founder, N. Fornelli, invests $89,800 in cash. 6 Sell merchandise on account to Dow Co. $5,400 terms 1/10, n/30. 7 Make cash sales totaling $8,400. 8 Sell merchandise on account to S. Goebel $4,900, terms 1/10, n/30. 10 Sell merchandise on account to W. Leiss $6,000, terms 1/10, n/30. 13 Receive payment in full from S. Goebel. 16 Receive payment in full from W. Leiss. 20 Receive payment in full from Dow Co. 21 Sell merchandise on account to H. Kenney $5,400, terms 1/10, n/30. 29 Returned damaged goods to N. Alvarado and received cash refund of $410. Accounts receivable Subsidiary Ledger Debit Credit Balance 5400 5400 5400 0 Accounts Payable Subsidiary ledger Debit Credit 16100 Balance 16100 16100 0 Debit Credit 5400 Balance 5400 Juy 21 Dow Co. Date Ref Jul-06 S1 Jul-20 CR1 H.Kenney Date Ref S1 W.Leiss Date Ref Jul-10 S1 CR1 S. Goebel Date Ref Jul-08 S1 Jul-13 CR1 Debit Credit Balance 8600 8600 8600 0 Debit Credit Balance 6000 6000 6000 0 C.Werly Date Ref Jul-13 P1 Jul-21 CP1 F.Rees Date Ref Jul-05 P1 Jul-10 CP1 M.Mangus Date Ref Jul-30 P1 N.Alvarado Date Ref Jul-04 P1 Jul-15 CP1 J.Gallup Date Ref Jul-11 P1 Debit Credit Balance 7530 7530 Debit Credit Balance 4900 4900 4900 0 Debit Credit Balance 6380 6380 6380 0 Debit Credit Balance 6400 6400 (d) Post the individual entries and totals to the general ledger. (Post entries in the order of entries presented in the previous part.) Cash No. 101 Date Explanation Ref. Debit Balance July 31 CR1 Credit CP1 No. 112 July 31 Accounts Receivable Date Explanation Ref. July 31 S1 Debit Credit Balance July 31 CR1 No. 102 Inventory Date Explanation Ref. July 31 Debit Credit Balance P1 July 29 CR1 July 31 CP1 July 31 S1 July 31 CR1 No. 127 Balance Debit Credit Supplies Date Explanation Ref. July 4 CP1 Prepaid Rent Date Explanation Ref. July 11 CP1 Accounts Payable Date Explanation Ref. July 31 No. 131 Balance Debit Credit Debit No. 201 Balance Credit P1 No. 301 Balance Debit Credit July 31 CP1 Owner's Capital Date Explanation Ref. July 1 CR1 Owner's Drawings Date Explanation Ref. July 19 CP1 No. 306 Balance Debit Credit No. 401 Sales Revenue Date Explanation Ref. July 31 S1 Debit Credit Balance No. 414 Debit Credit Balance July 31 CR1 Sales Discounts Date Explanation Ref. July 31 CR1 Cost of Goods Sold Date Explanation Ref. July 31 Si No. 505 Balance Debit Credit July 31 CR1