1	Paid $2,400 for three months rent on the premises, which covers from 1 July to 30 September 2019.
1	A $4,020 one-year insurance policy was purchased on July 1.
5	Completed a consulting job providing advice to a local developer on the design of a pool. Invoiced the developer for
		$1,400 to be paid in 15 days.
6	Repaired a pool filter and received a cash payment of $100.
8	Purchased fittings for $2,100 in the business office on credit (payable in 30 days).
9	Purchased $200 of supplies for cash.
11	Billed customers $3,300 for cleaning services.
12	Borrowed $25,000 from the bank and signed a 10-month, 4% note payable. Interest and principal are to be paid at maturity.
13	Paid accounts payable, $3,500.
15	Received $4,000 from accounts receivable.
16	Purchased, for cash, office furniture on sale for $3,000.
18	Received a bill for $400 for advertising, payable in 10 days.
19	Paid the photocopier rental expense on the company photocopier of $400, which covers the month of July.
23	Paid motor vehicle fuel expenses, $50.
24	Cash purchase of supplies, $100.
28	Paid advertising bill.
29	Paid salaries for the month of $2,000. An amount of $200 in wages was still owing at the end of the period.
29	Received $1,400 for 5 July transaction.
31	Charged depreciation on the furniture and fittings of $100.
31	$150 of supplies were used during the month.
Instructions:
	1. Journalize the transactions for July.
	2. Post to the ledger, extending the account balance to the appropriate balance column after each posting.
	3. Prepare an unadjusted trial balance of the ledger as of July 31, 2019.