Delta Inc. is a consulting firm that provided services to various clients. During the month of July, they had the following transactions:

• July 1: Received $12,000 from clients for services to be rendered.
• July 5: Paid $3,000 for office rent.
• July 10: Purchased office supplies worth $1,500 on credit.
• July 15: Provided services to clients and billed them $20,000.
• July 20: Received $15,000 from clients for services rendered.
• July 25: Paid $2,500 for utilities expenses.
• July 30: Paid $4,000 as salaries to employees.

Prepare the General Ledger accounts, Trial Balance, and Income Statement for Delta Inc. for the month of July.