The following transactions for July 2021 of a new company, A's Engineering, are as follows:

July 2 Mr. A, the owner, invested $12,750 cash in the company.

July 4 The company purchased office supplies for $375 cash.

July 5 The company purchased $7,050 office equipment on credit.

July 10 The company received cash $1,500 as fees for services provided to a customer.

July 12 The company paid cash to settle the amount owed for purchase of office equipment on July 5.

July 19 The company billed a customer $2,700 as fees for services provided.

July 21 The company paid $525 cash for the monthly rent.

July 27 The company collected $1,125 cash as partial payment by the account receivable created in the transaction on 19 July.

July 31 Mr. A withdrew $1,000 cash from the company for personal use.

( a ) Prepare a trial balance as at 31 July 2021