please help with entering the information in the general ledger

Record the chart of account reference number underneath each column to be posted to the general ledger then post the journal totals to the general ledger. Please note predictive text is available for the general ledger details fields. When posting totals to the Bank Account general ledger account from the Cash Payments Journal and the Cash Receipts Journal use the generic terms Payments' and 'Receipts' in the details field. When posting from the sales, purchases, cash payments and cash receipts journals, you must enter in the details the opposing debit/credits as per the column headings in the respective journals (e.g. When posting to Accounts Payable 200 from the Cash Payments Journal, the details field will be Bank Account/Discount Received/GST Paid Outlays)). SALES JOURNAL Page: 10 Hire Post Lesson Freight GST Accounts Date Invoice Account Terms Ref Service No. Income Collected Collected Receivable Income Beach and June 7 3358 N30 BEAH 1,000.91 1,800.00 280.09 3,081.00 Reef Holidays 19 3360 Cairns Coral 10/10, CORD 2,016.00 1,080.00 309.60 3,405.60 Divers N30 26 3361 Adventure N30 720.00 1,200.00 192.00 Tours ADVT 2,112.00 3,736.91 4,080.00 781.69 8,598.60 400 v 410 210 v 110 v PURCHASES JOURNAL Page: 11 Invoice Freight GST Paid Accounts Date Account Terms Post Ref Other No. Expense (Outlays) Payable Coral Divers June 6 23116 Imports/Hire 5/10, N30 CORI/170 2,445.45 100.91 254.64 2,801.00 Equipment (Cost) Louis 17 2234 Reevsby/Diving N7 LOUR/670 1,210.91 121.09 1,332.00 Instruction Charges Diving 26 9457 DownUnder/Hire N30 DDUR/170 1,500.00 50.00 155.00 1,705.00 Equipment (Cost) 5,156.36 150.91 530.73 5,838.00 630 140 200CASH PAYMENTS JOURNAL Page: 12 Debits Credits Cheque Post Accounts GST Paid Bank Petty Discount GST Paid Account Other No. Ref Payable (Outlays) Account Cash Received (Outlays) Telephone 1194 585 34.22 342.20 376.42 Louis Reevsby 1195 LOUR 960.00 960.00 Printing and PC 655 5.45 54.55 60.00 Postage One Stop 1196 ONES 2,400.00 2,400.00 Diving Shop Drawings 1197 315 2,990.00 2,990.00 Coral Divers 1198 CORI 2,801.00 2,660.95 127.32 12.73 Imports Staff Amenities PC 675 0.72 26.13 26.85 Motor Vehicle 1199 645 8.00 80.00 88.00 Expenses Petty Cash 1200 86.85 -86.85 Repairs and 1201 665 32.00 320.00 352.00 Maintenance Superannuateon 1202 230 432.00 432.00 Payable Cleaning 1203 610 10.00 100.00 110.00 Wages and 1204 590 4,600.00 Salaries PAYG Withholding 220 540.00 4,060.00 Payable Bank Charges BS 605 14.70 14.70 Bank Loan BS 280 2,000.00 2,000.00 6,161.00 90.39 10,419.58 16,530.92 0.00 127.32 12.73 200 v 140 100 420 140 vCASH RECEIPTS JOURNAL Page: 14 Debits Credits Post Bank Hire Discount GST Account Lesson Accounts GST Ref Account Given Collected Service Other Income Receivable Collected Income Cash Sale 315.60 286.91 28.69 #3357 Beach and Reef BEAH 1,320.00 1,320.00 Holidays Hire Equipment 170 657.00 59.73 597.27 (Cost) Cash Sale #3359 1,601.60 256.00 1,200.00 145.60 Coral Holiday CORH 2,160.00 2,160.00 Resort Cairns Coral CORD 3,065.04 309.60 30.96 3,405.60 Divers 9,119.24 309.60 30.96 542.91 1,200.00 6,885.60 234.02 597.27 100 620 210 v 100 410 110 210GENERAL JOURNAL Page: 20 Date Description Post Ref Debit Credit Accumulated June 17 Depreciation - Hire 171 479.00 Equipment Hire Equipment (Cost) 170 191.73 Profit on Sale of PPE 440 287.27 (Transfer profit on sale of ex hire equipment to Mark Allen) 27 Accounts Payable 200 165.00 Hire Equipment (Cost) 170 150.00 GST Paid (Outlays) 140 15.00 (Adjustment note #9462 from Diving DownUnder for the return of hire equipment)GENERAL LEDGER Name: BANK ACCOUNT Acct No.: 100 Date Details Post Ref Debit Date Details Post Ref Credit 1 Balance 14.632 20 | June 30 Receipts CRJ14 V Name: PETTY CASH Acct No.: 105 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 200.00 Name: ACCOUNTS RECEIVABLE Acct No.: 110 Date Details Post Ref Debit Date Details Post Ref Credit Balance 5.760.00 | June Name: PREPAID INSURANCE Acct No.: 120 Date Details Post Ref Debit Date Details Ref Credit Balance 381.25 Name: PREPAID RATES AND TAXES Acct No.: 130 Date Details Post Debit Date Details Ref Credit Balance 164.75 Name: GST PAID (OUTLAYS) Acct No.: 140 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 1,905.75 June Name: BUILDINGS AND IMPROVEMENTS (COST) Acct No.: 160 Date Details Post Ref Debit Details Ref Credit Balance $50,000.00 Name: ACCUMULATED DEPRECIATION - BLDGS AND IMPROVEMENTS Acct No.: 161 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 13,750.00Name: HIRE EQUIPMENT (COST) Acct No.: 170 Date Details Post Ref Debit Date Details Post Ref Credit June Balance 108,000.00 June v Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT Acct No.: 171 Date Details Post Ref Debit Date Details Post Ref Credit June June Balance 67.500.00 Name: MOTOR VEHICLES (COST) Acct No.: 180 Date Details Post Ref Debit Date Details Ref Credit June Balance 29.900.00 Name: ACCUMULATED DEPRECIATION - MOTOR VEHICLES Acct No.: 181 Date Details Post Ref Debit Date Details Post Credit June 1 Balance 8,970.00 Name: STORE EQUIPMENT (COST) Acct No.: 190 Date Details Post Debit Date Details Post Credit June 1 Balance 14,700.00 Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT Acct No.: 191 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balanc 6,615.00 Name: ACCOUNTS PAYABLE Acct No.: 200 Date Details Post Ref Debit Date Details Post Ref Credit June June 1 Balance 5.824.00 v Name: GST COLLECTED Acct No.: 210 Date Details Post Ref Debit Date Details Post Ref Credit June v June 1 Balance 5.745.90Name: PAYG WITHHOLDING PAYABLE Acct No.: 220 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance .120.00 28 Name: SUPERANNUATEN PAYABLE Acct No.: 230 Date Details Post Ref Debit Date Details Post Ref Credit June June 1 Balance 432.00 Name: BANK LOAN Acct No.: 280 Date Details Post Ref Debit Date Details Post Ref Credit June 30 CPJ12 June 1 Balance 220,000.0 Name: CAPITAL Acct No.: 310 Date Details Post Debit Date Details Post Ref Ref Credit June 1 Balance 151,156.00 Name: DRAWINGS Acct No.: 315 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 36,000.00 Name: HIRE SERVICE INCOME Acct No.: 400 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 122,880.00 Name: LESSON INCOME Acct No.: 410 Post Date Details Ref Debit Date Details Post Ref Credit June 1 Balance 25.530.00 v Name: DISCOUNTS RECEIVED Acct No.: 420 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 392.10Name: FREIGHT COLLECTED Acct No.: 430 Details Debit Post Date Post Ref Date Details Ref Credit June 1 Balance 85.00 Name: PROFIT ON SALE OF PPE Acct No.: 440 Date Details Post Ref Debit Date Details Post Ref Credit June Name: ADVERTISING Acct No.: 600 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 2.150.00 Name: BANK CHARGES Acct No.: 605 Date Details Post Ref Debit Date Details Post Ref Credit June Balance 112.40 Name: CLEANING Acct No.: 610 Date Details Post Ref Debit Date Details Post Ref Credit June Balance 800.00 Name: DEPRECIATION Acct No.: 615 Date Details Post Details Post Ref Debit Date Ref Credit June Balance 35.323.00 Name: DISCOUNTS GIVEN Acct No.: 620 Date Details Post Ref Debit Date Details Post Ref Credit June Name: ELECTRICITY Acct No.: 625 Date Details Post Ref Debit Details Post Ref Credit June Balance 3,480.50 Name: FREIGHT EXPENSE Acct No.: 630 Date Details Post Ref Debit Date Details Post Ref Credit June Balance 62.35Name: PRINTING AND POSTAGE Acct No.: 655 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 109.10 Name: RATES AND TAXES Acct No.: 660 Date Details Post Post Ref Debit Date Details Ref Credit June 1 Balance 1,812.25 Name: REPAIRS AND MAINTENANC Acct No.: 665 Date Details Post Ref Debit Date Details Post Ref Credit June Balance 675.00 Name: DIVING INSTRUCTION CHARGES Acct No.: 670 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 13,710.00 Name: STAFF AMENITIES Acct No.: 675 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 234.7 Name: SUPERANNUATEON Acct No.: 680 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 1,404.00 Name: TELEPHONE Acct No.: 685 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 1,137.40 30 v te Name: WAGES AND SALARIES Acct No.: 690 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 15,600.0 30 Wages and Salaries Payable