Date	Account Number	Account Name
	111	Cash
7/1/2024		100,000
	Totals	100,000		-
	Account Balance	100,000
	117	Store Supplies
	Totals	-		-
	Account Balance	-
	119	Prepaid Insurance
	Totals	-		-
	Account Balance	-
	130	Merchandise Inventory
	Totals	-		-
	Account Balance	-
	144	Store Fixtures
	Totals	-		-
	Account Balance	-
	145	Accumulated Depreciation
	Totals	-		-
	Account Balance			-
	212	Accounts Payable
	Totals	-		-
	Account Balance			-
	213	Income Tax Payable
	Totals	-		-
	Account Balance			-
	311	Common Stock
7/1/2022				100,000
	Totals	-		100,000
	Account Balance			100,000
	312	Retained Earnings
	Totals	-		-
	Account Balance			-
	313	Dividends
	Totals	-		-
	Account Balance	-
	411	Sales Revenue
	Totals	-		-
	Account Balance			-
	505	Cost of Goods Sold
	Totals	-		-
	Account Balance	-
	511	Store Rent Expense
	Totals	-		-
	Account Balance	-
	517	Telephone Expense
	Totals	-		-
	Account Balance	-
	520	Depreciation Expense
	Totals	-		-
	Account Balance	-
	522	Electric Expense
	Totals	-		-
	Account Balance	-
	525	Insurance Expense
	Totals	-		-
	Account Balance	-
	530	Supplies Expense
	Totals	-		-
	Account Balance	-
	535	Income Tax Expense
	Totals	-		-
	Account Balance	-

I would like the following converted to a T-account. First I'll post the general Journal then the T-Accounts.

General Journal
Date	Account Name	Account Number		Debit		Credit
7/1/2024	Cash	111		100,000
	Common Stock	311				100,000
7/2/2024	Store Fixtures	144		16,000
	Cash	111				16,000
7/3/2024	Prepaid Insurance	119		6,000
	Cash	111				6,000
7/5/2024	Store Rent Expense	511		3,000
	Cash	111				3,000
7/6/2024	Merchandise Inventory	130		25,000
	Cash	111				25,000
7/8/2024	Store Supplies	117		600
	Accounts Payable	111				600
7/10/2024	Telephone Expense	517		200
	Cash	111				200
7/11/2024	Cash	111		1,200
	Cost of Good Sold	505		600
	Sales Revenue	411				1,200
	Merchandise Inventory	130				600
7/18/2024	Store Supplies	117		300
	Cash	111				300
7/20/2024	Cash	111		7,000
	Cost of Good Sold	505		3,500
	Sales Revenue	411				7,000
	Merchandise Inventory	130				3,500
7/25/2024	Cash	111		5,000
	Cost of Good Sold	505		2,500
	Sales Revenue	411				5,000
	Merchandise Inventory	130				2,500
7/26/2024	Electric Expense	522		500
	Cash	111				500
7/30/2024	Dividends	313		1,500
	Cash	111				1,500
	Total:	172,900		172,900