Julia Dumars is a licensed CPA. During the first month of operations of her business, Pina Colada Corp., 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 $2,600 per month. 3 Purchased $1,800 of supplies on account from Vincent Supply Company. 7 Paid office rent of $760 cash for the month. 11 Completed a tax assignment and billed client \$3,400 for services performed. 12 Received $3,100 advance on a management consulting engagement. 17 Received cash of $1,800 for services performed for Orville Co. 31 Paid secretary-receptionist $2,600 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. Post to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.) May 7 May 11 May 12 J1 May 17 Accounts Receivable No. 112 No. 126 Accounts Payable No. 201 DateExplanationRef.DebitJ1 J1 Unearned Service Revenue No. 209 J1 Salaries and Wages Expense No. 726 Julia Dumars is a licensed CPA. During the first month of operations of her business, Pina Colada Corp., 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 $2,600 per month. 3 Purchased $1,800 of supplies on account from Vincent Supply Company. 7 Paid office rent of $760 cash for the month. 11 Completed a tax assignment and billed client \$3,400 for services performed. 12 Received $3,100 advance on a management consulting engagement. 17 Received cash of $1,800 for services performed for Orville Co. 31 Paid secretary-receptionist $2,600 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. Post to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.) May 7 May 11 May 12 J1 May 17 Accounts Receivable No. 112 No. 126 Accounts Payable No. 201 DateExplanationRef.DebitJ1 J1 Unearned Service Revenue No. 209 J1 Salaries and Wages Expense No. 726