i need help with my balance sheet im not on 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 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. Gourmet Consulting Income statement For the Year Ended Joly 31,2019 Fees earned: $59,600 Expenses: Salary expense. . $3190 Rent expense.00. 2700 Supplies experse.... 1900 Depreciation expense... 540 insurance experse.... 510 Mscellaneous experse.... 1500 Total expenses Net income GOURMET CONSULTING Statement of owners equity For the Year Ended July 31, 2019 John upton capital August 1, 2019 Additional investment by duner during the year $0 Net income for the year withdraws incrcase in owners equity john Uston capital, July 31,2019 $54,000 $49,266 (20,000) $83,260$29,260 Gourmet Consulting Balance Sheet For the Year Ended July 31,2019 Current Assets cash Accounts Receivable Supplies $38,750$26,250$3,90068,900 Total current Assets: 68,900 Property, Plant 8 Equpment OfficeEquipmentAccumulatedDepreciation$(540)$14,000 Accumulated Depreciation \$( 540) Total Propeety, Plant and Equipment Total Asset's $13,460$82,360 Liabilities current liabilities Accounts Payable \$2100 Salaries payable \$ 190 Total liabilities: $2,290 Qwners equity John Upton capital Total liabilities and owners Equity $85,550$83260