Pam Brown owns Art Graphics, a firm providing designs L for advertisers and market analysts. On July 1, the business's general ledger showed the following normal account balances: The following transactions occurred during the month of July: Paid July rent, $510. Collected $7, 100 on account from customers. Paid $ 1, 800 installment due on the $3, 300 noninterest-bearing note payable. Billed customers for design services rendered on account, $16, 550. Rendered design services and collected from cash customers, $1, 200. Paid $1, 400 to creditors on account. Collected $12, 750 on account from customers. Paid a delivery service for delivery of graphics to commercial firms, $650. Paid July salaries, $4, 600. Received invoice for July advertising expense, to be paid in August, $600. Paid utilities for July, $250. Paid stockholders a dividend of $2,000 cash. Received invoice for supplies used in July, to be paid in August, $2, 260. Purchased computer for $6, 300 cash to be used in the business starting next month. a. Set up accounts for the general ledger accounts with July 1 balances and enter the beginning balances. Also provide the following accounts: Equipment: Service Fees Earned: Rent Expense: Salaries 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