< Journalizing and Posting Transactions Annette Creighton opened Creighton Consulting on January 1. She rented a small office and paid a part-time worker to answer the phone and make deliveries. A chart of accounts and trial blanace as of January 31 are as follows: Chart of Accounts Revenues 401 Consulting Fees Assets 101 Cash 142 Office Supplies 181 Office Equipment Liabilities 202 Accounts Payable Owner's Equity 311 Annette Creighton, Capital 312 Annette Creighton, Drawing Expenses 511 Wages Expense 512 Advertising Expense 521 Rent Expense 525 Phone Expense 526 Transportation Expense 533 Utilities Expense 549 Miscellaneous Expense Creighton Consulting Trial Balance January 31, 20-