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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 $$40,500$ cash in the company in exchange for its common stock.

May $1$ The company rented a furnished office and paid $$2,400$ cash for May's rent.

May $3$ The company purchased $$1,930$ of equipment on credit.

May $5$ The company paid $$730$ cash for this month's cleaning services.

May $8$ The company provided consulting services for a client and immediately collected $$5,100$ cash.

May $12$ The company provided $$2,900$ of consulting services for a client on credit.

May $15$ The company paid $$720$ cash for an assistant's salary for the first half of this month.

May $20$ The company received $$2,900$ cash payment for the services provided on May $12.$

May $22$ The company provided $$3,700$ of consulting services on credit.

May $25$ The company received $$3,700$ cash payment for the services provided on May $22.$

May $26$ The company paid $$1,930$ cash for the equipment purchased on May $3.$

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

May $28$ The company paid $$720$ 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 $$260$ cash for this month's utilities.

May $31$ The company paid $$1,700$ cash in dividends to the owner $($sole shareholder$).$

Required:

Enter the amount of each transaction on individual items of the accounting equation.

Note: Enter the transactions in the given order. Enter reductions to account balances with a minus sign. Select $"$NA$"$ for account

titles if the transaction does not include an expense.