Jane Kent, CPA, began her business on May1, 2020. During the first month of operations the following transaction occurred:

May 1 Kent invested $25,000 in the business.

May 2 Purchased $1,500 supplies on account from Reading Supply Company

May 5 Paid $900 office rent for the month

May 17 Received $2.500 in advance for a future consulting engagement

May 31 Paid administrative assistant $2,300

May 31 Paid $500 on account to Reading Supply Company

Required:

a) Journalize the above transactions

b) Prepare an unadjusted Trial Balance on May 31, 2020.