Mlike Simonetti opened Mike's lawn service. The following transactions occured during July of the current month.

July 1; Simonetti invested $3000 cash and $4000 lawn equipment in the business.

July2; paid $400 for rent for the month.

July7; received $4500 cash for lawn services.

July11; paid $150 for advertisements in local paper.

July14; purchased office supplies on account $300.

July16; paid $800 for lawn supplies

July20; billed customers $2000 for lawn services

July22; received a bill for $160 , for utilities, to be paid next month.

July25; paid $360 for a one year insurance policy.

July28; paid $200 to a creditor on account .

July29; received $800 from customers on account.

July31, Simonetti withdrew $1200 for personal use.

Record the transaction in the general journal and the trial balance on July 31.