The post-closing trial balance of Peters Lawn Services as at 30 June 2021 is as follows:

	Debit $	Credit $
Cash at bank	15,800
Accounts receivable	4,600
Fertiliser Supplies	900
Equipment	21,000
Accumulated depreciation Equipment		3,000
Accounts payable		2,300
Bank loan		25,000
Peter, Capital		12,000
	42,300	42,300

The following transactions occurred during the month of July 2021.

July 1	Purchased a used motor vehicle for cash, $12,000, for use in business.
7	Completed landscaping job for a client and received cash, $15,000.
10	Performed lawn services for a client on credit, $1,800
12	Purchased fertiliser supplies on credit, $2,000
14	Paid $3,500 of the accounts payable.
15	Received $900 on account from 10 July transaction.
25	Peter withdrew capital of $3,500.
31	Paid $5,160 for a one-year insurance policy.

Required

a) Journalise the transactions for the month of July 2021. Narrations are required. (16 Marks)

b) Prepare the cash at bank ledger account as at 31 July 2021. (4 Marks)