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. (13 Marks)

b) Prepare an unadjusted trial balance as at 31 July 2020. (7 Marks) (Total 20 Marks)

(a)

(b)

Account name	Debit	Credit
	$	$