When posting a transaction from the General Journal to the General Ledger, what is the first step?

  1. Enter the General Ledger account number where the entry was recorded in the post reference column of the General Journal
  2. Record the debit entry and its date in the corresponding account in the General Ledger and record all of the entries for that transaction
  3. In the post reference column of the General Ledger, record the page number on the General Journal
  4. Record the credit entry and its date in the corresponding account in the General Ledger and record all of the entries for that transaction