Chart of Accounts 2. Post the transactions to " T " accounts 3. Prepare an adjusted trial balance sheet 4. Prepare a statement of owner's equity, a balance sheet, and a income statement. 5. Prepare and post the closing entries. 6. Prepare a post-closing trial balance. For the past several years, John Upton has operated a part-time consulting business from his home. As of July 1, 2019, Jolene decided to move to rented quarters and to operate the business, which was to be known as Gourmet Consulting, on a full-time basis. Gourmet Consulting entered into the following transactions in July: INSTRUCTIONS: 1. Journalize each transaction in a two column journal utilizing the following chart of accounts. A. Insurance expired during July is $510 B. Supplies on hand on July 31 are $3,900 C. Depreciation of Office Equipment for July is $540 D. Accrued receptionist salary on July 31 is $190 E. Rent expired during July is $2,700 F. Unearned fees on July 31 are $4,100