14. Hanaa is a licensed CPA. During the first month of operations of her business, the following events and transactions occurred. May 1 Hanaa invested OMR20,000 cash in her business. 2 Hired a secretary-receptionist at a salary of OMR 2,000 per month. 3 Purchased OMR 2,500 of supplies on account from Read Supply Company. 7 Paid office rent of OMR 900 cash for the month. 11 Completed a tax assignment and billed client OMR 3,200 for services provided. 12 Received OMR 3,500 advance on a management consulting engagement. 17 Received cash of OMR 1,200 for services completed for C. Desmond Co. 31 Paid secretary-receptionist OMR 2,000 salary for the month. 31 Paid 60% of balance due Read Supply Company. Instructions: (a) Journalize the transactions. (2.5 marks) (b) Post to the ledger accounts. (2.5 mark) (c) Prepare a trial balance on May 31, 2020. (2 marks)