Julia Dumars is a licensed CPA. During the first month of operations of her business, Whispering Winds Corp., the following events and transactions occurred. May 1 Stockholders invested $20,500 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $2,200 per month. 3 Purchased $1,700 of supplies on account from Vincent Supply Company. 7 Paid office rent of $800 cash for the month. 11 Completed a tax assignment and billed client $1,800 for services performed. 12 Received $3,300 advance on a management consulting engagement. 17 Received cash of $1,700 for services performed for Orville Co. 31 Paid secretary-receptionist $2,200 salary for the month. 31 Paid 40% 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. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the occount titles and enter "O" for the amounts.) No. 101 Cash No. 101 looounts Receivable No. 112 DateExplanationRef11 Credit Balance Supplies No. 126 Date Explanation Ref. Debit Credit Balance J1 No. 201 tooounts Payable Balance Jneamed Service Revenue No. 209 Prepare a trial balance on May 31, 2022