The following are selected accounts and account balances of Sawyer Company on May 31: Sawyer entered into the following transactions during June: \begin{tabular}{ll} Date & Transaction \\ \hline June 3 & Sold for $700 office equipment that had cost $2,000 and has associated accumulated depreciation of \end{tabular} Sawyer entered into the following transactions during June: Chart of Accounts Sawyer Company General Ledger ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 451 Gain on Sale of Office Equipment 141 Inventory 181 Building EXPENSES 183 Office Equipment 500 Cost of Goods Sold 184 Accumulated Depreciation: Office Equipment 512 Utilities Expense 515 Supplies Expense LIABILITIES 540 Interest Expense 211 Accounts Payable 812 Loss on Sale of Office Equipment 221 Notes Payable 224 Interest Payable EQUITY 311 Common Stock 331 Retained Earnings 1. Record the June transactions in a general journal. General Journal Instructions 2. Post to general ledger T-accounts. Inventory 6/01 Bal 6/30 Bal Office Equipment 6/01Bal Accumulated Depreciation \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{c|}{} & \multicolumn{1}{l|}{6/01Bal} & \\ \hline 6/30Bal & & & \\ \hline \end{tabular} Notes Payable 6/01Bal T-Accounts Accounts Payable Gain on Sale of Office Equipment 6/01 Bal T-Accounts 6/30Bal Gain on Sale of Office Equipment Cost of Goods Sold 6/01Bal 6/30Bal Utilities Expense 6/01Bal 6/30Bal