Jul. 1	Bennett contributed $44,000 cash to the business in exchange for capital.
Jul. 5	Paid monthly rent on medical equipment, $500.
Jul. 9	Paid $16,300 cash to purchase land to be used in operations.
Jul. 10	Purchased supplies on account, $1,500.
Jul. 19	Borrowed $26,000 from the bank for business use.
Jul. 22	Paid $500 on account.
Jul. 28	The business received a bill for advertising online to be paid in August, $260.
Jul. 31	Revenues earned during the month included $6,200 cash and $5,600 on account.
Jul. 31	Paid employees' salaries $2,900, office rent $900, and utilities $600. Record as a compound entry.
Jul. 31	The business received $1,600 cash for medical screening services to be performed next month.
Jul. 31	Bennett withdrew cash of $2,700.

1.

Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Supplies; Land; Accounts Payable; Advertising Payable; Unearned Revenue; Notes Payable;

Bennett,

Capital;

Bennett,

Withdrawals; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense; and Advertising Expense. Explanations are not required.

2.

T-accounts have been opened for each of the accounts. Post the journal entries to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account

Bal.

3.Prepare the unadjusted trial balance of

Vito Bennett, M.D., as of July 31,2025.