Julia Dumars is a licensed CPA. During the first month of operations of her business, Julia Dumars, Inc., the following events and transactions occurred.

May 1		Stockholders invested $21,400 cash in exchange for common stock.
2		Hired a secretary-receptionist at a salary of $2,400 per month.
3		Purchased $1,500 of supplies on account from Vincent Supply Company.
7		Paid office rent of $880 cash for the month.
11		Completed a tax assignment and billed client $3,100 for services performed.
12		Received $2,800 advance on a management consulting engagement.
17		Received cash of $1,600 for services performed for Orville Co.
31		Paid secretary-receptionist $2,400 salary for the month.
31		Paid 50% of balance due Vincent Supply Company.

Julia uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Service Revenue, No. 311 Common Stock, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense.

(a) Post to ledger accounts

(b) Prepare Trial Balance