Abramson Financial Services was formed on May 1, 2017. The following events and transactions are from its first month:

May 1Jacob Abramson invested $42,100 cash and equipment worth $11,950 in the company.1Hired one employee to work in the office for a salary of $2,365 per month.

2Paid $3,355 cash for a one-year insurance policy.5Signed a two-year rental agreement on an office and paid $5,180 cash. Half was for the May 2017 rent and the other half was for the final month's rent. (Hint: The portion for the final month is considered prepaid rent.)

8Purchased additional equipment costing $19,200. A cash payment of $6,300 was made immediately. Signed a note payable for the balance.

9Purchased supplies for $375 cash.

15Purchased more supplies for $800 on account.

17Completed a contract for a client for $2,630 on account.

22Paid $340 for May's telephone bill.

25Completed services for a client and immediately collected $1,145.26Paid Jacob Abramson $1,480 cash for his personal use.

28Collected $2,315 from the client billed on May 17.

30Paid for the supplies purchased on account on May 15.

30Paid $40 interest expense on the note payable.

31Received a cash advance of $360 for services to be completed in June.

31Paid the employee's monthly salary, $2,365.

a. Make entries to make the jornil.

b. make tee accounts

c. do trial balance