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

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.

Journalize the transactions. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Post to the ledger accounts. (Post the entries into ledger in the order displayed in Part 1.)

Prepare a trial balance on May 31, 2015.

May 1 Stockholders invested $20,700 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $3,500 per month Purchased $2,780 of supplies on account from Vincent Supply Company. 7 Paid office rent of $730 cash for the month. 11 Completed a tax assignment and billed client $3,000 for services performed. 12 Received $2,710 advance on a management consulting engagement. 17 Received cash of $1,650 for services performed for Orville Co. 31 Paid secretary-receptionist $3,500 salary for the month. 31 Paid 44% of balance due Vincent Supply Company