(a) Tom Tooey decided to open a consulting company in July 2021. Set up T-accounts for the following 12 accounts: Cash; Accounts Receivable; Supplies; Equipment; Accounts Payable; Capital Stock; Dividends; Service Revenue; Salary Expense; Utility Expense; Supply Expense; and Rent Expense. Dont put any numbers here until you get to (c), below! (b) Using journal entries record the following transactions of Tooey Consulting, Inc. during July, the first month of operations. Make sure you use only the accounts listed in part (a), above. July 1 $19,100 in cash was raised from selling capital stock in the new company, and was deposited in the companys new bank account. 2 Bought supplies for cash, $1,100. 3 Purchased equipment for the office for a total price of $4,400. A 25% down payment was made, and the remainder was put on account. 6 Paid the first month's rent (July) of $3,300. 7 Received $4,190 for July services provided to cash customers. 9 Billed (by mail) customers for July services provided, $5,210. 13 Paid $700 on account. 17 Received $2,605 from customers on account. 26 Paid staff salaries of $4,600. 31 A $1,160 bill from the local electric company, covering the month of July arrived today. It is to be paidnext month, by August 10^th. 31 An inventory of the supply room shows $350 worth remaining. 31 $560 in dividends was paid to stockholders. (c) Post the journal entries to the T-accounts set up in (a) above. Total the T-accounts and find and circle the proper ending balance in each account. (d) Prepare a trial balance in the proper format (with a 3-line heading) for July 31^st, 2021 in the name of Tooey Consulting, Inc.