The general journal of Lenore Grunweld, Property Adviser, contained the entries below for the month of July 2016. GST is ignored.

	General Journal
	Date	Particulars	Post Ref	Debit	Credit
	2016
	July      1	Cash at Bank Lenore Grunweld, Capital (Cash invested by owner)		150000	150000
	9	Cash at Bank Service Fees Revenue (Fees for services performed)		15000	15000
	16	Office Equipment Cash at Bank Accounts Payable (Office equipment for cash and on credit)		32000	3 200 28 800
	22	Service Fees Receivable Service Fees Revenue (Services performed on credit)		25000	25000
	31	Cash at Bank Service Fees Receivable (Cash received from client)		10000	10000

Required:

A. Post the transactions to T accounts. The chart of accounts for the business included the following accounts:

             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

B. Prepare a trial balance of the general ledger of Lenore Grunweld, Property Adviser as at 31 July 2016.