Heidi Jara opened Jara's Cleaning Service on July 1, 2017. During July, the following transactions were completed.

July 1 Stockholders invested $20,000 cash in the business in exchange for common stock.

1 Purchased used truck for $9,000, paying $4,000 cash and the balance on account.

3 Purchased cleaning supplies for $2,100 on account

5 Paid $1,800 cash on a 1-year insurance policy effective July 1.

12 Billed customers $4,500 for cleaning services

18 Paid $1,500 cash on amount owned on truck and $1,400 on amount owned on cleaning supplies.

20 Paid $2,500 cash for employee salaries

21 Collected $3,400 cash from customers billed on July 12.

25 Billed customers $6,000 for cleaning services.

31 Paid $350 for the monthly gasoline bill for the truck.

31 Paid a $5,600 cash dividend.

a) Journalize and post the July transactions. Use the three-column form of account.

b) trial Balance at July 31 on a worksheet.