Post the entries to the accounts; calculate the ending balance in each account.

On August 1, 2014, Delanie Tugut began a tour company in the Northwest Territories called Tugut Arctic Tours. The following occurred during the first month of operations Aug. 1 Purchased office furniture on account; $5,300. 1 Delanie Tugut invested $7,100 cash into her new business. 2 Collected $4,050 in advance for a three-week guided caribou hunt beginning the last week of August. 3 Paid $6,150 for six months' rent for office space effective August 1. 4 Received $3,100 for a four-day northern lights viewing tour just completed. 7 Paid $1,550 for hotel expenses regarding the August 4 tour. 15 Delanie withdrew cash of $600 for personal use. 22 Met with a Japanese tour guide to discuss a $155,000 tour contract. 31 Paid wages of $1,310