WEEK 5 LED Exercise 2-14Posting from the general journal to the general ledger L05 CHECK FIGURE: b. Jan. 31, 2017, Cash balance = $3,600 Sato Inspection Services is in its second month of operations. You have been given the following journal entries regarding its January 201? transactions. Required a. Set up the following accounts (use the balance column format) entering the opening balances brought forward from the end of last month, December 31. 2016: Cash {101} $850: Accounts Receivable (106) $300; Equipment (167) $1,500; Accounts Payable (201) $325; Toshi Sato. Capital (301) $2,325; Toshi Sato, Withdrawals (302) $300; Revenue (401) $1,300; and Salaries Expense (622) $1,500. 2. Post the journal entries to the accounts and enter the balance after each posting