Gabriel Gibbons incorporated Gibbons Legal Pty Ltd, a law practice, on 1 July 2020. The following events occurred in the month of July.

July	1	Shareholders invested $88 000 cash in exchange for company shares
	3	Hired a receptionist at a salary of $2000 per month.
	4	Purchased office supplies on account from Werks Supply Ltd for $1600.
	7	Paid office rent of $2400 for the month of July.
	11	Invoiced clients $3800 for legal services provided.
	12	Received $3000 advance from a client for legal consulting engagement.
	17	Received cash of $1700 for a completed legal case. (Not related to July 11 transaction)
	31	Paid receptionist salary of $2000.
	31	Paid 40 percent of amount owing to Werks Supply Ltd.

Required

a) Journalise the transactions, narrations not required.

b) Prepare an unadjusted trial balance as at 31 July 2020.