On February 1, 2019 Kate Dodson began operating a clinic counselling youth called Kate Dodson Counselling Services. Her February transactions are listed below: Feb. 1 Kate invested $20,000 cash, office furniture and an office building with a fair market value of $5,000 and $90,000 respectively. 3 Provided counseling services to clients on account, $1,000. 6 Purchased office supplies on credit, $400. 7 Received $2,200 cash for counselling services. 10 Kate signed a contract with the province to provide counseling services to local schools for $3,000 per month beginning in March. 15 Paid salary to assistant $950. 16 Received the February telephone bill, $100 due on March 16. 21 Received $800 from clients for payment on account. 22 Paid $300 for the office supplies purchased on February 6. 28 Paid salary to assistant $950. 28 Paid the February utility bill, $380 Prepare Journal Entries, Ledger Accounts and an Unadjusted Trial Balance 
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