AMR is an advertising agency. During the first month of the operation of the business, the following events and transactions occurred. May 1 Owner invested $40,000 cash in the business. 2 Hired a secretary-receptionist at a salary of $800 per week payable monthly. 3 Paid office rent for the month $3,100. 4 Purchased advertising supplies on account from Smart Company $5,000. 12 Provided advertising services and billed customer $7,200. 14 Received $4,000 cash advance from the customer for the advertising services that will be provided in June. 22 Received $2,100 cash for services completed and delivered to the customer. 30 It is noticed that the advertising supplies of $2400 are consumed. 30 Paid salary to the secretary-receptionist for the month $3,200. 30 Paid $3,400 to Smart Company for accounts payable due AMR uses the following chart of accounts: No. 101 Cash, No. 113 Accounts Receivable, No. 127 Advertising Supplies, No. 205 Accounts Payable, No. 209 Unearned Service Revenue, No. 301 Owner's Capital, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, No. 729 Rent Expense and No.736 Advertising Supplies Expense Instructions (a) Journalize the transactions. (b) Post to the ledger accounts