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). General Journal Page GJ5 Cash Account No. 101 Date Account/Explanation F Debit Credit Date | Desc. F | Debit Credit Balance 1/Aug Cash. 55,000 Share Capital. 55,000 (a) 3/Aug Accounts Receivable. 4,500 Consulting Revenue Earned. 4,500 (b) 5/Aug Utilities Expense 300 Accounts Payable Account No. 201 Date Desc. F Debit Credit Balance Cash. 300 (C) 9/Aug| Cash.. 800 Consulting Revenue Earned. 800 (d) Share Capital Account No. 301 14/Aug Utilities Expense 400 |Date Desc. F Debit Credit Balance Accounts Payable 400 (e)Consulting Revenue Earned Account No. 403 Date Desc. | F | Debit Credit Balance Utilities Expense Account No. 690 Date Desc. | F |Debit | Credit Balance