Gabi Gram started The Gram Company, a new business that began operations on May $1.$ The Gram Company completed the following transactions during its first month of operations.

May $1$ G$.$ Gram invested $$45,000$ cash in the company in exchange for its common stock.

May $1$ The company rented a furnished office and paid $$2,600$ cash for May$$s rent.

May $3$ The company purchased $$1,870$ of equipment on credit.

May $5$ The company paid $$780$ cash for this month$$s cleaning services.

May $8$ The company provided consulting services for a client and immediately collected $$5,800$ cash.

May $12$ The company provided $$2,700$ of consulting services for a client on credit.

May $15$ The company paid $$790$ cash for an assistant$$s salary for the first half of this month.

May $20$ The company received $$2,700$ cash payment for the services provided on May $12.$

May $22$ The company provided $$3,300$ of consulting services on credit.

May $25$ The company received $$3,300$ cash payment for the services provided on May $22.$

May $26$ The company paid $$1,870$ cash for the equipment purchased on May $3.$

May $27$ The company purchased $$80$ of equipment on credit.

May $28$ The company paid $$790$ cash for an assistant$$s salary for the second half of this month.

May $30$ The company paid $$400$ cash for this month$$s telephone bill.

May $30$ The company paid $$260$ cash for this month$$s utilities.

May $31$ The company paid $$1,900$ cash in dividends to the owner $($sole shareholder$)$