Please create separate t$-$accounts for the July journal entries pictured. Use the following categories below for the t$-$accounts.

$*$Please prepare an adjusted trial balance. $*$

Assets:

$-$ Cash

$-$ Merchandise Inventory

$-$ Shop Equipment

$-$ Office Equipment

$-$ Office Furniture

Liabilities:

$-$ Accounts Payable

$-$ Salary Wages Expense

$-$ Purchases

$-$ Cost of Goods Sold

$-$ Acc. Depreciation

$-$ Depreciation Expense

$-$ Advertising Expense

Owner$$s Equity:

$-$ Capital

$-$ Sales Revenue

$-$ Rent Expense

$-$ Freight In

$-$ Retained Earnings

Calculate Ending Debit$/$Credit totals.