On February 1, 2019 Kate Dodson began operating a clinic counselling youth called Kate Dodson Counselling Services. Her February transactions are listed below:
Feb.	1	Kate invested $20,000 cash, office furniture and an office building with a fair market value of $5,000 and $90,000 respectively.
	3	Provided counseling services to clients on account, $1,000.
	6	Purchased office supplies on credit, $400.
	7	Received $2,200 cash for counselling services.
	10	Kate signed a contract with the province to provide counseling services to local schools for $3,000 per month beginning in March.
	15	Paid salary to assistant $950.
	16	Received the February telephone bill, $100 due on March 16.
	21	Received $800 from clients for payment on account.
	22	Paid $300 for the office supplies purchased on February 6.
	28	Paid salary to assistant $950.
	28	Paid the February utility bill, $380
Prepare Journal Entries, Three (3) Column Ledger Accounts and an Unadjusted Trial Balance