Bright Sunny recently opened her own floral shop, which she operates as a sole proprietorship. The name of the new entity is Sunny. Sunny experienced the following events during the organising phase of the new business and its first month of operation, July 2023. Some of the events were personal. Others were business transactions.

July 1 Received $10,000 capital contribution from the owner Sunny.

Borrowed $3,000 cash from the bank for 12 month-loan, 6% interest rate per year, payable at end of each month.

Paid $1,200 cash for a 12-month insurance policy. The policy begins 1 July.

8 july Paid electricity and gas expense of $800.

15 july Purchased a fridge for $10,000 ($5,000 on account, and the remainder $5,000 on cash).

18 july Delivered a floral service for a client's engagement party on account, $4,000.

20 july Paid $5,000 for the fridge purchased on 15 July.

22 july Collected $1,000 in advance for a client's birthday party service to be performed later.

25 july Delivered floral service for a client's anniversary event on credit $1,000.

26 july Sunny withdrew $1000 cash from the business for a personal holiday in Bali.

27 july Purchased floral supplies for $1000 on account.

28 july Paid $1,000 employee salaries.

30 july Paid interest expense for the bank loan for April.

On 30 July, the following data were yet to be adjusted to Sunny's account.

1. Accrued salaries expense, $500.
2. Depreciation expense $200 was recorded on the fridge.
3. Prepaid insurance for July has expired.
4. Floral supplies on hand, $200.
5. Unearned revenue earned during the month, $400.
6. Accrued service revenue, $1300.

 Analyse the Sunny's transactions and  record each transaction in the journal.