Debit $ Credit $ Cash at bank 38250 Accounts receivable 8250 Equipment 40500 Accumulated depreciation - Equipment 675 Accounts payable 14250 Wages payable 45001 Revenue received in advance 2625 Gracie, Capital 64950 87000 87000 The following transactions occurred during the month July 2019. July 1Paid employee salaries, $4500 for June. Gracie pays her employees' accrued salaries on the first day of each calendar month. 8Invoiced customers for consultancy services performed, $13100. 14Performed $1125 of services for customers who paid in advance in June for consultancy services to be performed in July. 15Paid $8100 for 4 months office building rent. 25Gracie redrew capital of $1800. 31Purchased office supplies on account for $1350. 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)