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 $$69,000$ in cash and office equipment that had a fair value of $$42,000$ in the business.

$1$ Prepaid $$12,600$ cash for three months$$ rent for an office.

$2$ Made credit purchases of office equipment for $$21,000$ and office supplies for $$4,200.$

$6$ Completed a report on hiring solutions for a client and collected $$7,400$ cash.

$9$ Completed a $$15,400$ 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 $$6,900$ cash for the annual premium on an insurance policy.

$22$ Received $$12,200$ as partial payment for the work completed on May $9.$

$25$ Developed a performance review process for another client for $$4,680$ on credit.

$25$ Paid wages for May totalling $$31,000.$

$31$ Withdrew $$4,400$ cash from the business to take a trip to Paris in June.

$31$ Purchased $$1,300$ of additional office supplies on credit.

$31$ Paid $$1,340$ for the month$$s utility bill.

journalize the transactions