On July 1, 2020, Arabi Sheikh established an interior decorating business. During the month, Arabi Sheikh completed the following transactions related to the business:

July 1: Arabi transferred cash from his personal account and invested it for business use, $23800.

July 10: Purchased a truck for $14400, paying $7100 cash and the remainder will be paid in the future.

July 12: Paid annual premiums on property and casualty insurance (advance), $2530.

July 17: Paid creditor a portion of the amount owed for truck purchased on July 10, $4600.

July 20: Completed services on account and billed the customer, $8040

July 25: Received cash from customers on account, $2840.

July 31: Paid salaries expense of $400 and utilities expense of $330.

(a) Journalize the above transactions for the month of July

(b) Prepare ledger accounts in running balance format

(c) Prepare trial balance at 31 July 2020