Reserved to answer - please complete unadjusted trial balance from the general journal and provide a general ledger if possible. Thank you

Business Name: Magnus trading as 'Check, mate' Magnus began operations on 1 April 2019 under the business name 'Check, mate'. The business provides chess lessons and also retails chess sets which it purchases from its only supplier 'Blitz corner'. The business is currently operating in Melbourne's South-East next to Deakin University. The business is registered for GST which Magnus pays annually. Relevant information: Opening balances as at 01/07/2021 Account name Cash Accounts receivable Inventory Accounts payable Bank Loan Office Furniture Accum. Depreciation - Office Furniture GST Paid GST Collected Capital Value $42.946 $14,602 $12,025 $11,166 $14,902 $28,774 $3,597 $5,282 $6,013 $67,951 Transactions for the month ended 31/07/2021 Date Description 3/07/2021 The business repaid $8,589 on its bank loan. . 4/07/2021 Provided a chess lesson to 34 students. Of the 34 students, only 18 have paid cash, the rest have not yet paid. 7/07/2021 Purchased new computer equipment for $1,155 (GST inclusive) in cash. 10/07/2021 Paid employee salaries for the month: Gross Amount $4,421; PAYG Tax Deducted $1,194; staff were paid the net Jamount in cash 11/07/2021 Invoiced 24 students for 1 lesson provided on that day. Students have paid 10% the total amount with the remainder yet to be paid. 17/07/2021 Magnus bought a rare chess set for personal use at home for $1,221 (GST inclusive) using the business bank account 20/07/2021 Sold 36 chess sets as bulk order. Customer paid the full amount in cash the same day 21/07/2021 'Check, mate' was invoiced $473 (GST inclusive) for a consultation service regarding business expansion. The amount is yet to be paid. . Sold chess sets for $3,762 (GST inclsuive) as a bulk order. Client was a repeat customer and so was allowed to buy the entire order on credit. 22/07/2021 24/07/2021 Check, mate' purchased 19 chess sets on credit from 'Blitz corner'. 25/07/2021 Magnus had to travel to a tournament. He delivered 1 online lesson and reduced the class fee by 20%. 26 students attended. Students agreed to pay in a few days. 27/07/2021 The business received cash for lessons provided on the 4th, 11th, and 25th July. 28/07/2021 sold 34 chess sets to another chess club. Received 50% of the amount in cash with the remainder yet to be paid. 29/07/2021 Business paid Utilities bill of $2,926 (GST inclusive) 31/07/2021 'Check, mate' paid off all debts outstanding to 'Blitz corner' including any payables at the beginning of the month. 3. Additional information Description Selling price per chess set (GST inclusive) Cost per chess set (GST inclusive) Service Revenue per Student per Lesson (GST inclusive) Value $198.00 $132.00 $55.00 A B B D E F F G I 1 1 2 N journal entry 3 4 DATE ACCOUNT NAME ACC. NO. DEBIT $ CREDITS 5 6 dr. 251 8589 3/7/2021 bank loan a/c to cash a/c 7 101 8589 8 9 dr. 101 990 10 4/7/2021 cash a/c account receivable a/c. to service revenue a/c Dr. 880 102 402 11 1870 12 13 dr. 103 1155 7/7/2021 inventory a/c to cash a/c 101 1155 14 15 16 dr. 4421 17 10/7/2021 wage expenses to cash to PAYG withheld 609 101 252 3227 1194 18 19 20 101 132 11/7/2021 cash accounts receivable to service revenue dr. dr. 21 102 1188 22 402 1320 23 24 17/07/2021 302 1221 Drawings to cash 25 101 1221 26 27 28 20/07/2021 cash dr. 101 7128 29 to sales revenue 401 7128 30 31 32 21/07/2021 dr. 102 473 account receivable a/c to service revenue 33 402 473 34 22/07/2021 . dr. 3762 35 36 37 account receivable a/c to sales revenue 102 401 3762 38 24/07/2021 2508 inventory to accounts payable 103 201 2508 39 40 41 25/07/2021 102 1144 account receivable to service revenue a/c 42 42 1144 43 44 27/07/2021 cash 101 3212 45 to account receivable 102 3212 46 47 28/07/2021 101 3366 48 cash account receivable to sales revenue 102 3366 49 401 6732 50 51 29/07/2021 608 2926 utilities expenses to cash 52 101 2926 53 54 55 201 13674 56 31/07/2021 accounts payable to cash Sheet1 Sheet2 Sheet3 101 13674 KI Ready Cr 101 102 104 141 142 156 159 161 Unadjusted Trial Balance For Month Ending 31 July 2021 Acc. No. Account Dr Cash Accounts receivable 103 Inventory Office Supplies 111 GST Paid Prepaid Insurance Prepaid Rent 143 Prepaid Interest Expense 151 Computer equipment 152 Accum. Depreciation - Computer Equipment 155 Office Furniture Accum. Depreciation - Office Furniture 158 Motor Vehicle Accum. Depreciation - Motor Vehicle Interest Receivable 201 Accounts Payable 222 GST Collected 240 Interest Due 241 Unearned Revenue 242 Wages Payable 243 Utilities Payable 244 Consulting Fees Payable 251 Bank Loan 252 PAYG Withheld 301 Capital 302 Drawings 401 Sales Revenue 402 Service Revenue 403 Interest Revenue 501 Cost of Good Sold 601 Computer Expense 602 Office Supplies Expense Interest Expense Consulting Expense Insurance Expense Rent Expense Sales Commission Expense 608 Utilities Expense Wage Expense 651 Depreciation Expense - Motor Vehicle 655 Depreciation Expense - Office Furniture 658 Depreciation Expense - Computer Equipment TOTAL 603 604 605 606 607 609