To set up Stevens new system, enter the information below from the chart of accounts and schedules as an Opening Entry into the General Journal and post the relevant information to the General Ledger Accounts provided in the excel file.

S. Parks Electrical - Chart of Accounts as at 1 July 2022
1-1110	Bank	4,920.00
1-1160	Petty Cash	450.00
1-1200	Accounts Receivable Control	14,355.00
1-1201	Allowance for Bad and Doubtful Debts	287.00
1-1320	Inventory on Hand	12,408.00
1-1325	Stationery on Hand	130.00
1-1410	Prepaid Expenses	2,690.00
1-1420	Repairs Revenue not yet Received	96.00
1-2110	Premises	360,000.00
1-2120	Accumulated Depreciation - Premises	73,500.00
1-2210	Vehicle	37,000.00
1-2220	Acc. Depreciation Vehicle	14,957.00
1-2310	Electrical Equipment	11,400.00
1-2320	Accumulated Depreciation Electrical Equip	460.00
2-1200	Accounts Payable Control	8,349.00
2-1300	Sundry Creditor Delta Machinery	1,386.00
2-1410	Accrued Advertising Expense	511.00
2-1420	Telephone Expense Payable	850.00
2-1211	GST Balance	2,950.00
2-2100	ABC Bank Mortgage Loan (7-year)	50,000.00
3-1000	Capital Steven Parks	290,199.00

Please enter the accounts into the formate given below:

\begin{tabular}{|l|l|l|l|l|} \hline Date & Details & Posting Reference & DR & CR \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular}