July	1	Paid employee salaries, $3000 for June. Felix pays his employees accrued salaries on the first day of each calendar month.
	8	Invoiced customers for consultancy services performed, $8750.
	14	Received $2250 cash from customers on account.
	15	Performed $750 of services for customers who paid in advance in June for consultancy services to be performed in July.
	25	Felix redrew capital of $1250.
	31	Paid $1750 for a one-year insurance policy.

a) Journalise the transactions, including narrations.

b) Prepare an unadjusted trial balance as at 31 July 2019.