Post these transactions from each General Journal into the General Ledger accounts. When posting transactions to the general ledger, use the transaction letters a, b, c, d, or e as the description for each entry. Also, the dates must be entered in the format dd/mmm (ie, 15/Jan). Date General Journal Account/Explanation Page GJ4 F Debit Credit 5/Nov Cash 70,000 Share Capital 70,000 (a) 9/Nov Utilities Expense. (b) Cash 100 100 10/Nov Utilities Expense Accounts Payable. (c) 15/Nov Accounts Receivable Consulting Revenue Earned (d) 18/Nov Accounts Payable Cash 200 200 4,000 4,000 84 84 Cash Account No. 101 Date Desc. F Debit Credit Balance Accounts Payable Account No. 201 Date Desc. F Debit Credit Balance Share Capital Account No. 301 Date Desc. F Debit Credit Balance Accounts Receivable Account No. 106 Date Desc. F Debit Credit Balance Consulting Revenue Earned Account No. 403 Date Desc. F Debit Credit Balance 17:29 17C Rain ENG