Record the April 1, 2016, balance of each account in the appropriate balance column of a four-column account, type Balance in the item section, and select a check mark in the Posting Reference column. 3. Post to the ledger, extending the account balance to the appropriate balance column after each posting. Post in chronological order. For transactions occurring on the same day, post in the order presented in the instructions. Insert the appropriate posting references in both the journal and the ledger as each item is posted. Date Particular Post Ref. Amount
1-Apr Rent Expense 52 $ 4,000.00
Cash 11 $ 4,000.00
2-Apr Office Supplies 14 $ 2,300.00
Accounts Payable 21 $ 2,300.00
5-Apr Miscellaneous Expense 59 $ 5,800.00
Cash 11 $ 5,800.00
10-Apr Cash 11 $ 52,400.00
Accounts Receivable 12 $ 52,400.00
15-Apr Land 16 $ 200,000.00
Cash 11 $ 23,000.00
Notes Payable 23 $ 177,000.00
17-Apr Accounts Payable 21 $ 5,900.00
Cash 11 $ 5,900.00
20-Apr Accounts Payable 21 $ 350.00
Office Supplies 14 $ 350.00
23-Apr Advertising Expense 54 $ 4,150.00
Cash 11 $ 4,150.00