Post the transaction to the four-column ledger account and cross-reference the posting back to the journal entry. Journal Date Accounts and Explanation Post. Rer. Debit Creda Accounts recente 10.000 Serce Performed on con Accounts Receivable Account No 102 Balance Credit Date Item Post. Ref. Debit Credit Debit 2016 Service Revenue Account No 401 Balance Date Item Debit Credit Post. Ref. Credit Debit 2016