The following transactions were undertaken by Mia's Cleaning Services during the month of Aug 2020. The business is registered for GST.

Aug 1Invoiced a client $1,000 plus GST for the service provided, the client is expected to pay within 10 days.

Aug 5The business owner Mia further invested $8,000 capital into the business to ensure it has sufficient cash for operations.

Aug 10Purchased office supplies for $220 (including GST) on credit.

Aug 10Received the payment from the client invoiced on August 1

Aug 30Paid employee salary for the month, $1,500.

Required

A.Journalize the transactions above. Narrations are required.

B.Post the journal entries in A to the provided ledger accounts.

A.

General Journal

Date

Particulars

Reference

Debit $

Credit $

B.Ledger Accounts

Cash at Bank102

01/8

Balance b/d

$500

Accounts Receivable102

01/8

Balance b/d

$100

Office Supplies103

01/8

Balance b/d

$575

GST Receivable105

01/8

Balance b/d

$200

Accounts Payable201

01/8

Balance b/d

$150

GST Payable202

01/8

Balance b/d

$550

Mia, Capital301

01/8

Balance b/d

$2,000

Service Revenue401

Salary Expense501