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 $1.$ Gram invested $$40,000$ cash in the company in exchange for its common stock.

May $1$ The company rented a furnished office and paid $$2,200$ cash for May's rent.

May $3$ The company purchased $$1,890$ of equipment on credit.

May $5$ The company paid $$750$ cash for this month's cleaning services.

May $8$ The company provided consulting services for a client and immediately collected $$5,400$ cash.

May $12$ The company provided $$2,500$ of consulting services for a client on credit.

May $15$ The company paid $$750$ cash for an assistant's salary for the first half of this month.

May $20$ The company received $$2,500$ cash payment for the services provided on May $12.$

May $22$ The company provided $$3,200$ of consulting services on credit.

May $25$ The company received $$3,200$ cash payment for the services provided on$.$ May $22.$

May $26$ The company paid $$1,890$ cash for the equipment purchased on May $3.$

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

May $28$ The company paid $$750$ cash for an assistant's salary for the second half of this month.

May $30$ The company paid $$300$ cash for this month's telephone bill.

May $30$ The company paid $$280$ cash for this month's utilities.

May $31$ The company paid $$1,400$ cash in dividends to the owner $($sole shareholder$).$