Elizabeth Wong has strong problem$-$solving skills and loves to work with people. After becoming a Certified Human Resources Professional $($CHRP$)$ and working for several companies, she opened her own business, HR Solutions. She completed the following transactions during May $2023$: May $1$ Invested $$65,000$ in cash and office equipment that had a fair value of $$38,000$ in the business. $1$ Prepaid $$11,400$ cash for three months rent for an office. $2$ Made credit purchases of office equipment for $$19,000$ and office supplies for $$3,800.6$ Completed a report on hiring solutions for a client and collected $$7,000$ cash. $9$ Completed a $$15,000$ project implementing a training program for a client, who will pay within $30$ days. $10$ Paid half of the account payable created on May $2.19$ Paid $$6,500$ cash for the annual premium on an insurance policy. $22$ Received $$11,800$ as partial payment for the work completed on May $9.25$ Developed a performance review process for another client for $$4,280$ on credit. $25$ Paid wages for May totalling $$29,000.31$ Withdrew $$4,000$ cash from the business to take a trip to Paris in June. $31$ Purchased $$1,100$ of additional office supplies on credit. $31$ Paid $$1,300$ for the months utility bill. $2$&$3.$ Complete the following accounts $($use the balance column format or T$-$accounts$)$: Cash $(101)$; Accounts Receivable $(106)$; Office Supplies $(124)$; Prepaid Insurance $(128)$; Prepaid Rent $(131)$; Office Equipment $(163)$; Accounts Payable $(201)$; Elizabeth Wong, Capital $(301)$; Elizabeth Wong, Withdrawals $(302)$; Services Revenue $(403)$; Wages Expense $(623)$; and Utilities Expense $(690).$ Post the entries to the accounts. $($Record the transactions in chronological order.$)$