The general journal of Lenore Grunweld, Property Adviser, contained the entries below for the month of July 2019. GST is ignored.

General journal
Date 2019	Particulars	Post ref	Debit	Credit
July 1	Cash at bank		150,500
	Lenore Grunweld, capital			150,500
	(Cash invested by owner)
9	Cash at bank		14,500
	Service fees revenue			14,500
	(Fees for services performed)
16	Office equipment		32,800
	Cash at bank			4,200
	Accounts payable			28,600
	(Office equipment for cash and on credit)
22	Service fees receivable		24,500
	Service fees revenue			24,500
	(Services performed on credit)
31	Cash at bank		9,700
	Service fees receivable			9,700
	(Cash received from client)

Post the transactions to T accounts. The chart of accounts for the business included the following accounts: (Post entries in the order displayed in the problem statement. Leave blank any fields following your answers that do not require an entry. For example, if there are two rows for entries, and only one entry is required, enter your answer in the first row and leave the second row blank.)

Cash at bank		1-100
Service fees receivable		1-200
Office equipment		1-300
Accounts payable		2-100
Lenore Grunweld, capital		3-100
Service fees revenue		4-100