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 $21,400cash in exchange for common stock.

2 Hired a secretary-receptionist at a salary of $2,400per month.

3 Purchased $1,500of supplies on account from Vincent Supply Company.

7 Paid office rent of $880cash for the month.

11 Completed a tax assignment and billed client $3,100for services performed.

12 Received $2,800advance on a management consulting engagement.

17 Received cash of $1,600for services performed for Orville Co.

31 Paid secretary-receptionist $2,400salary for the month.

31 Paid50% 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.

ournalize 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 account titles and enter 0 for the amounts.)