Required a. Set up accounts for the general ledger accounts with July I 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. P2-14A. Transaction Analysis and Trial Balance Outpost Fly-In Service, Inc., operates leased amphibious LO aircraft and docking facilities, equipping the firm to transport campers and hunters from Vancouver, Canada, to outpost camps owned by various resorts. On August 1, 2016, the firm's trial balance was as follows