Julia Dumars is a licensed CPA. During the first month of operations of her business, Bramble Corp, the following events and transactions occurred May 1 2 3 7 11 Stockholders invested $22,500 cash in exchange for common stock Hired a secretary-receptionist at a salary of $2,800 per month Purchased $1,5co of supplies on account from Vincent Supply Company. Paid office rent of $720 cash for the month. Completed a tax assignment and billed client $3,000 for services performed. Received $3,500 advance on a management consulting engagement. Received cash of $1.700 for services performed for Orville Co. Pald secretary-receptionist $2,800 salary for the month. Paid 40% of balance due Vincent Supply Company 12 17 31 31 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 Joumalize 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 "O" for the amounts.) Date Account Titles and Explanation Debit Credit (Paid salaries) (Paid creditor on account) Assistance Used List of Accounts Accounts Payable Accounts Receivable Advertising Expense Buildings Cash Common Stock Dividends Equipment Gasoline Expense Insurance Expense Land Maintenance and Repairs Expense Miscellaneous Expense Mortgage Payable Mortgage Payable No Entry Notes Payable Prepaid Insurance Prepaid Rent Rent Expense Rent Revenue Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Supplies Supplies Expense Unearned Service Revenue Utilities Expense