SUM; Formula: Subtract; Cell Referencing Some cells are merged. Using Excel to Post to the General Ledger Student Work Area PROBLEM Required: Provide input into cells shaded in yellow in this template. Input the required mathematical formulas or functions with cell references to the Problem area or work area as indicated. Selected journal entries for a company are presented here. General Journal Date Account Titles Debit Credit Sept. $2$ Accounts Receivable $5,400$ Using T accounts, post the following journal entries to the general ledger and calculate ending balances. Be sure to cell reference the amount from the specific debit or credit in the respective entry when posting. Service Revenue $5,4004$ Cash $1,400$ Accounts Receivable $1,400$ Cash $10$ Cash $5,000$ Service Revenue $5,00028$ Cash $2,325$ Accounts Receivable $2,325$ Accounts Receivable Service Revenue.