With the following accounting journal, can you help me create a ledger of four-column accounts? as well as adjusting entries, inserting balances in the accounts affected.

DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Jul. 1 Cash 13,500.00 2 Accounts Receivable 20,800.00 -> W Supplies 3,200.00 4 Office Equipment V 7,500.00 UT Common Stock 45,000.00 Jul. 1 Prepaid Rent 4,800.00 -> Cash 4,800.00 V 8 Jul. 2 Prepaid Insurance 4,500.00 Cash V 4,500.00 V 10 Jul. 4 Cash 5,500.00 11 Unearned Fees 5,500.00 12 Jul. 5 Office Equipment 6,500.00 13 Accounts Payable 6,500.00 14 Jul. 6 Cash 15,300.00 15 Accounts Receivable 15,300.00 16 Jul. 10 Miscellaneous Expense 400.00 17 Cash 400.00 V\fDATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Jul. 17 Cash 9,450.00 N Fees Earned 9,450.00 3 Jul. 18 Supplies V 600.00 4 Cash V 600.00 5 Jul. 20 Accounts Receivable 6,650.00 6 Fees Earned 6,650.00 7 Jul. 24 Cash 4,000.00 8 Fees Earned 4,000.00 9 Jul. 26 Cash 12,000.00 10 Accounts Receivable V 12,000.00 11 Jul. 27 Salary Expense 1,750.00 12 Cash V 1,750.00 13 Jul. 29 Miscellaneous Expense 325.00 14 Cash 325.00 15 Jul. 31 Miscellaneous Expense 675.00 16 Cash 675.00\fDATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 Adjusting Entries 2 Jul. 31 Insurance Expense 375.00 Prepaid Insurance 375.00 Jul. 31 Supplies Expense 2,275.00 5 Supplies 2,275.00 6 Jul. 31 Depreciation Expense 750.00 Accumulated Depreciation 750.00 8 Jul. 31 Salary Expense 175.00 Q Salaries Payable 175.00 V 10 Jul. 31 Rent Expense 2,400.00 11 Prepaid Rent V 2,400.00 12 Jul. 31 Unearned Fees 2,750.00 13 Fees Earned 2,750.00