Below is the post-closing trial balance of Felix Consultancy Services as at 30 June 2019: Debit $ Credit $ Cash at bank 25500 Accounts receivable 5500 27000 450 9500 Equipment Accumulated depreciation - Equipment Accounts payable Wages payable Revenue received in advance Felix, Capital 3000 1750 43300 58000 58000 The following transactions occurred during the month July 2019. July 1Paid employee salaries, $3000 for June. Felix pays his employees' accrued salaries on the first day of each calendar month. 8Invoiced customers for consultancy services performed, $8750. 14Received $2250 cash from customers on account. 15Performed $750 of services for customers who paid in advance in June for consultancy services to be performed in July. 25Felix redrew capital of $1250. 31Paid $1750 for a one-year insurance policy. Required a) Journalise the transactions, including narrations. (15 Marks) b) Prepare an unadjusted trial balance as at 31 July 2019. (5 Marks) (Total 20 Marks)