Gabi Gram started The Gram Co., a new business that began operations on May 1. The Gram Co. completed the following transactions during its first month of operations. May 1 G. Gram invested $43,eee cash in the company in exchange for its common stock. 1 The company rented a furnished office and paid $2,500 cash for May's rent. 3 The company purchased $1,920 of office equipment on credit. 5 The company paid $8ee cash for this month's cleaning services. 8 The company provided consulting services for a client and immediately collected $5,700 cash. 12 The company provided $2,900 of consulting services for a client on credit. 15 The company paid $77e cash for an assistant's salary for the first half of this month. 20 The company received $2,900 cash payment for the services provided on May 12. 22 The company provided $3,000 of consulting services on credit. 25 The company received $3,000 cash payment for the services provided on May 22. 26 The company paid $1,92e cash for the office equipment purchased on May 3. 27 The company purchased $75 of office equipment on credit. 28 The company paid $770 cash for an assistant's salary for the second half of this month. 30 The company paid $350 cash for this month's telephone bill. 30 The company paid $260 cash for this month's utilities. 31 The company paid $1,800 cash in dividends to the owner (sole shareholder). Required: 1. Enter the amount of each transaction on Individual items of the accounting equation. Do not determine new account balances after each transaction. (Enter the transactions in the glven order. Enter reductions to account balances with a minus sign. Select "NA" If the transaction does not include an expense.) Assets Accounts Receivable Liabilities Accounts Payable Equity Dividends Date Office Equipment Cash Common Stock = + Revenues Expenses Account Titles for Expenses May 1 + 1 + + + 3 ++ 5 + 8 12 + 15 20 22 + 25 26 27 28 ++ 30 30 + 31 + + + + $ 0 + $ + S 0 $ 0 + $ S + S 0 S