During the first month of operation for a licensed CPA, the following events and transactions occurred. May 1 stockholders invested $21,700 cash in exchange for common stock. 2 hired a secretary-receptionist at a salary of $1,900 per month. 3 purchased $2,400 of supplies on account from Vincent Supply Company. 7 Paid office rent of $860 cash for the month. 11 completed a tax assignment and billed client $3,300 for services performed. 12 received $2,800 advance on a management consulting engagement. 17 received cash of $1,600 for services performed for Orville Co. 31 paid secretary-receptionist $1,900 salary for the month. 31 paid 50% of balance due to Vincent Supply Company. The business 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. journalize the transactions