Below is the post-closing trial balance of Sam Consultancy Services as at 30 June 2019:

	Debit $	Credit $
Cash at bank	38250
Accounts receivable	8250
Equipment	40500
Accumulated depreciation - Equipment		675
Accounts payable		14250
Wages payable		4500
Revenue received in advance		2625
Sam, Capital		64950
	87000	87000

The following transactions occurred during the month July 2019.

July	1	Paid employee salaries, $4500 for June. Sam pays his employees accrued salaries on the first day of each calendar month.
	8	Invoiced customers for consultancy services performed, $13100.
	14	Received $3370 cash from customers on account.
	15	Performed $1125 of services for customers who paid in advance in June for consultancy services to be performed in July.
	25	Sam redrew capital of $1800.
	31	Paid $2600 for a two-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)