$1.$ Journalize each transaction in a two column journal utilizing the following chart of accounts.A$.$ Insurance expired during July is $$510$B$.$ Supplies on hand on July $31$ are $$3,900$C$.$ Depreciation of Office Equipment for July is $$540$D$.$ Accrued receptionist salary on July $31$ is $$190$E$.$ Rent expired during July is $$2,700$F$.$ Unearned fees on July $31$ are $$4,100$Chart of Accounts$11$ Cash $31$ John Upton, Capital$12$ Accounts Receivable $32$ John Upton, Drawing$14$ Supplies $41$ Fees Earned$15$ Prepaid Rent $51$ Salary Expense$16$ Prepaid Insurance $52$ Rent Expense$18$ Office Equipment $53$ Supplies Expense$19$ Accumulated Depreciation Office Equipment $54$ Depreciation Expense$21$ Accounts Payable $55$ Insurance Expense$22$ Salaries Payable $59$ Miscellaneous Expense$23$ Unearned Fees$2.$ Post the transactions to T accounts$3.$ Prepare an adjusted trial balance sheet$4.$ Prepare and income statement, a statement of owners equity, and a balance sheet. $5.$ Prepare and post the closing entries. $6.$ Prepare a post$-$closing trial balance.