create t-accounts general ledger

Foster Consulting Inc Adjusted Trial Balance December 31, 2021 Debit Credit Cash $ 76,000 Accounts receivable $ 105,000 Supplies 3,500 Prepaid Insurance 3,300 Prepaid Rent 6,000 Equipment 20,000 Accumulated depreciation 5,000 Accounts Payable 22,000 Salaries payable 6,000 Unearned Service Revenue 3,000 Utilities payable 300 Note payable 15,000 Owner's Capital 86,400 Owner's Drawings 25,000 Service Revenue 133,000 Insurance expense 300 Salaries Expense 26,000 Supplies expense 1,500 Utilities expense 300 Rent expense 2,000 Depreciation expense 1,000 Interest Expense 800 $ 270,700 $ 270,700