Coffee Paradise opened for operations in March 2022. The following transactions were undertaken by the business during the month of March 2022:

1.	Alexia, the owner deposited $15,000 to open the business bank account.
2.	The business paid rent of $5,000 until May 2022 to Wollongong Realty.
3.	The business borrowed $59,500 from the local bank by signing a 5-year loan with 2.59% interest.
4.	Purchased coffee equipment from Coffee Suppliers, invoice of $20,000 due in 30-days.
5.	Paid the local radio $2,000 for weekly advertisements to commence as of first week of March.
6.	Accrued wages for the month totalled $1,000.
7.	Paid in cash for coffee equipment purchased from Coffee Suppliers.
8.	After the first month of operations, Coffee Paradise earned 8,000 in revenue on credit.

Required:

a) Record the above transactions in the general journal for Coffee Paradise for the month of March. Narrations are not required. (16 marks)

b) Calculate the total debit balance in Cash at Bank account at the end of the month. (3marks)