Puan Aryati commenced her legal practice known as Arya & Co. on 1 November 2018.

Date	Transactions
November 1	Aryati invested $15,000 cash and a book shelf for the law library valued at $6,000.
5	Purchased $7,500 of office equipment from Lexus Trading on credit.
8	Completed legal work for a client and received $1,500 cash in full payment.
10	Paid Lexus Trading $3,500 cash in partial settlement of the amount owed.
13	Completed $4,000 of legal work for a client on credit.
18	Aryati withdrew $2,000 cash for personal use.
22	Received $2,500 cash as partial payment for the legal work completed for the client on 13 November.
30	Paid $2,500 cash for the secretary's salary.

Required:

1. Prepare the journal entries for all the above transactions.

2. Prepare the trial balance for Arya & Co. as at 30 November 2018.