Judy Russo is an architect. she opened a business on $1$ December $2023$ by her own, "Smart Home Architects", providing a variety of residential home design services. Smart Home Architects is a sole proprietorship and not yet registered for GST therefore ignore GST$.$

The following transactions took place during the first month of operations.

Dec $1,$Judy invested $$36,000$ into the business bank account.

Dec$-2$ Borrowed $$9,000$ from Kiwi Bank.

Dec$-3$ Hired a Secretary$-$Receptionist at a salary of $$500$ per week and Interior Designer at a salary of $$800$ per week, payable monthly.

Dec$-4$ Purchased architectural supplies on account from Gibson Suppliers, $$2,900.$ The amount is due on $10$ December.

Dec$-5$ Purchased $$7,500$ worth of equipment and $$6,750$ worth of furniture for cash.

Dec$-6$ Paid office rent for the first two months in advance starting from

$1$ December, $$2,200.$

Dec$-8$ Received $$1,500$ cash advance from M$.$ John for the design of a new home. The design should be completed in $10$ days.

Dec$-10$ Completed blueprints on a kitchen and invoiced a client, R$.$ Thomas, $$3,000.$

Dec$-10$ Paid the amount due to Gibson Suppliers.

Dec$-14$ R$.$ Thomas paid $$3000$ for the services received on $10$ December.

Dec$-19$ Completed the design of M$.$ John$$s new home and invoiced M$.$ John, $$6,250.$ Thebalance amount of the bill $($after deducting cash advance received on $8$ Dec$)$will be due in $3$ weeks$$ time.

Dec$-25$ Paid monthly salaries to the Secretary$-$Receptionist and Interior Designer.

Dec$-28$ Paid the bank loan instalment of $ $990$ to Kiwi Bank. The Loan instalment consists of interest on the loan is $$690$ and Loan capital is $$300.$

Dec$-30$ Paid utility bills for the current month, $$1,625.$

Required: Prepare an accounting equation, journal entries in the general journal, Post to ledger accounts, and trial balance $($Unadjusted$)$ from the above $-$given details