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/Ja General Journal Cash Account No. 101 Page GJ9 Date Account/Explanation F Debit Credit Date Desc. F Debit Credit Balance 2/Oct Supplies 35,000 GJ9 Share Capital 35,000 (a) 5/Oct Supplies 700 Accounts Payable 700 Accounts Payable Account No. 201 Date Desc. F Debit Credit Balance (b) 6/Oct Accounts Payable Supplies 399 399 (c) 10/Oct Cash Supplies 1,100 1,100 (d) 13/Oct Cash 500 Consulting Revenue Earned 500 (e) Official Time: 1:24:52 Share Capital Account No. 301 Date Desc. F Debit Credit Balance Supplies Account No. 126 Date Desc. F Debit Credit Balance Consulting Revenue Earned Account No. 403 Date Desc. F Debit Credit Balance Office Salaries Expense Account No. 620 Date Desc. F Debit Credit Balance SUBMIT AND MARK