Please create a general ledger using the journal entries attached. Please include references and all calculations

Page 1 Post Transaction Letter A CREDIT EXPLANATION Cash Owners Equity DEBIT 70,000 70,000 B 125,000 Cash Unearned Service Revenue 125,000 19,100 Purchases Accounts Payable Transportation-In 19,000 1,000 D Prepaid Insurance Cash 1,800 1,800 E 45,000 Short term investment-CD Cash 45,000 F 50,000 Cash Service revenue 50,000 G Mortgage Payable Interest Expense Cash 550 500 1,050 H 2,500 Accounts Payable Purchase returns and allowance 2,500 Page 2 Post CREDIT Transaction Letter EXPLANATION Accounts Receivable Sales DEBIT 12,000 12,000 J 3,000 Sales returns and allowance Accounts receivables 3,000 Owners equity cash 10,000 10,000 OOO O O 400 6 K 7 8 9 0 1 L 2 3 4 5 6 M 7 8 Office Supplies Cash 400 O WN Cash Sales Discount account receivables 8,820 180 9,000 16,600 0 1N 2 3 4 Accounts payable Ipurchase discounts cash 330 16,2701 Oo ooo UWN Wages Expense Cash 7,775 7,775 6 O 7 8 9 0 1 P 2 3 4 5 6 No Journal Enrty Required Page 3 Post CREDIT Transaction Letter EXPLANATION R Insurance Expense Prepaid Insurance DEBIT 900 900