On July 31, 2021, Lee Meche, MD, had the following balances in the ledger for his medical practice: Cash $8,810, Accounts Receivable $2,655, Supplies $555, Equipment $15,550, Notes Payable $10,730, Accounts Payable $820, L. Meche, Capital $15,000, L. Meche, Drawings $5,290, Service Revenue $9,650, Rent Expense $1,200, and Salaries Expense $2,140. Transactions during August 2021 follow:

General Journal
Date	Account Titles	Debit	Credit
2021
Aug. 1	Rent Expense	1,200
	Cash		1,200
10	Accounts Payable	430
	Cash		430
12	Cash	2,330
	Accounts Receivable		2,330
25	Salaries Expense	2,140
	Cash		2,140
30	Notes Payable	490
	Interest Expense	65
	Cash		555
31	Cash	6,180
	Accounts Receivable	2,640
	Service Revenue		8,820
31	L. Meche, Drawings	4,910
	Cash		4,910

Create T accounts and enter the July 31 balances.

Cash

Accounts Receivable

Supplies

Equipment

Notes Payable

Accounts Payable

L. Meche, Capital

L. Meche, Drawings

Service Revenue

Rent Expense

Salaries Expense