Everest Sports owned by Dean Jones sells sports equipment to schools and sporting clubs in Victoria. The following balances were reported in the Balance Sheet as at 30 June 2020. Account Name Cash at bank Accounts receivable Accounts payable Capital - Tim Lane Balance (5) 19 700 1 400 600 20 500 Transactions for July 2020 were as follows: July 2 Received $1400 from accounts receivable 3 Paid $500 of accounts payable 4 Paid rent for July $700 5 Sent invoice to customer $5600 7 Purchased office equipment for cash $2000 9 Recorded cash sales $800 10 Recorded credit sales $1500 14 Purchased office supplies for cash $330 23 Recorded cash sales $2000 31 Cash drawing by Dean Jones $800 A. Prepare worksheet entries for the business transactions for the month ended 31 July 2020. B. Summarise the procedures you would undertake if an accounting worksheet does not balance. (. Word limit: minimum 120 to maximum 150 words)