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
Equipment	27000
Accumulated depreciation - Equipment		450
Accounts payable		9500
Wages payable		3000
Revenue received in advance		1750
Felix, Capital		43300
	58000	58000

The following transactions occurred during the month July 2019.

July	1	Paid employee salaries, $3000 for June. Felix pays his employees accrued salaries on the first day of each calendar month.
	8	Invoiced customers for consultancy services performed, $8750.
	14	Received $2250 cash from customers on account.
	15	Performed $750 of services for customers who paid in advance in June for consultancy services to be performed in July.
	25	Felix redrew capital of $1250.
	31	Paid $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)