The following selected transactions relate to Soul Traders who provide physiotherapy services.

Date (2021)	Transactions
January
1	Adam Foot commenced Soul Traders by contributing a physio table of $5,000 and cash of $20,000.
2	Purchased supplies costing $400 for cash.
4	Placed an advertisement in the local paper costing $200 cash.
10	Provided services for $300 cash.
12	Provided services for $500 on credit.
14 21 28	Received full payment for the amount owed on the 12 January. Provided services for $1,000 on credit. Provided services for $900 cash.
31	Paid rent for January of $800 cash No supplies had been used by the end of the month.

Required:

Prepare the general ledger accounts for cash, accounts receivable and capital as they would appear on 31 January 2021. (Ensure you balance the cash and accounts receivable accounts).

Response Template

Cash

Accounts receivable

Capital