The account number is entered as the last step in posting the amounts from the journal to the ledger. What is the advantage of this step?

The account number is entered as the last step in posting the
amounts from the journal to the ledger. What is the advantage of this
step?

Journalize the following business transactions.
a. Wes Lee invests $7,000 cash in the business.
b. Insurance of $800 is paid for the year.
c. Supplies of $2,000 are purchased on account.
d. Cash of $8,500 is received for services performed.