Kayla Smith incorporated Smith Legal Pty Ltd, a law practice, on 1 July 2020.

The following events occurred in the month of July.

July

1 - Shareholders invested $80 000 cash in exchange for company shares

3 - Hired a paralegal at a salary of $2800 per month.

4 - Purchased office supplies on account from Walter Supply Ltd for $3500.

7 - Paid office rent of $5400 for the month of July.

11 - Invoiced clients $5800 for legal services provided.

12 - Received $4000 advance from a client for legal consulting engagement.

17 - Received cash of $1600 for a completed legal case. (Not related to July 11 transaction)

31 - Paid paralegal salary of $2800.

31 - Paid 30 percent of amount owing to Walter Supply Ltd.

Required

a) Journalise the transactions, narrations not required.

b) Prepare an unadjusted trial balance as at 31 July 2020.