Bramble is a licensed CPA. During the first month of operations of her business, Bramble Corp., the following events and transactions occurred. May 1 Stockholders invested $22,500 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $2,800 per month. 3 Purchased $1,500 of supplies on account from Vincent Supply Company. 7 Paid office rent of $720 cash for the month. 11 12 12 Completed a tax assignment and billed client $3,000 for services performed. Received $3,500 advance on a management consulting engagement. 17 Received cash of $1,700 for services performed for Orville Co. 31 Paid secretary-receptionist $2,800 salary for the month. 31 Paid 40% of balance due Vincent Supply Company. Julia uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Service Revenue, No. 311 Common Stock, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense. Post to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.) Cash Date Explanation Ref. Debit May 1 01 May 7 May 12 May 17 May 31 May 31 01 22500 = 01 3500 13 J1 1700 J1 E 01 Credit Balance No. 101 22500 720 720 3500 1700 2800 2800 600 600 Accounts Payable Date May 3 Explanation Ref. Debit Credit 31 1500 Balance No. 201 1500 Credit 3500 Balance 600 No. 209 3500 May 31 31 600 Unearned Service Revenue Date Explanation Ref. Debit May 12 31 Common Stock Date Explanation Ref. Debit Credit May 1 31 Service Revenue Date Explanation Ref. Debit Credit May 11 31 May 17 31 22500 3000 Balance Balance No. 311 22500 No. 400 3000 1700 1700