I posted this question before but it confused me because I didn't post all of the information. Please help me answer what is required for A and B at the bottom step by step because I am confused

P2-13A. Transaction Analysis and Trial Balance Pam Brown owns Art Graphics, a firm providing designs LO4, 5, for advertisers and market analysts. On July 1, the business's general ledger showed the following normal account balances: X Cash . . ...... $ 6,800 Accounts payable. ... $ 2, 100 Accounts receivable . . . . ... 9,800 Notes payable 3,300 Common stock. ..... 2,000 Retained earnings . 9,200 Total Assets . . . . $16,600 Total Liabilities and Stockholders' Equity . ... $16,600 The following transactions occurred during the month of July: July 1 Paid July rent, $510. 2 Collected $7,100 on account from customers. 3 Paid $1,800 installment due on the $3,300 noninterest-bearing note payable. 4 Billed customers for design services rendered on account, $16,550. 5 Rendered design services and collected from cash customers, $1,200. 6 Paid $1,400 to creditors on account. 7 Collected $12,750 on account from customers. 8 Paid a delivery service for delivery of graphics to commercial firms, $650. 9 Paid July salaries, $4,600. 10 Received invoice for July advertising expense, to be paid in August, $600. 11 Paid utilities for July, $250. 12 Paid stockholders a dividend of $2,000 cash. 13 Received invoice for supplies used in July, to be paid in August, $2,260. 14 Purchased computer for $6,300 cash to be used in the business starting next month. Required a . Set up accounts for the general ledger accounts with July 1 balances and enter the beginning bal- ances. Also provide the following accounts: Equipment; Service Fees Earned; Rent Expense; Sal- aries Expense; Delivery Expense; Advertising Expense; Utilities Expense; Supplies Expense; and Dividends. Prepare journal entries and record the listed transactions in the appropriate T-accounts. b . Prepare a trial balance as of July 31