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

May $1$ Stockholders invested $$20,000$ cash in exchange for common stock.

$2$ Hired a secretary$-$receptionist at a salary of $$1,500$ per month.

$3$ Purchased $$2,300$ of supplies on account from Vincent Supply Company.

$7$ Paid office rent of $$710$ cash for the month.

$11$ Completed a tax assignment and billed client $$2,700$ for services performed.

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

$17$ Received cash of $$1,300$ for services performed for Orville Co$.$

$31$ Paid secretary$-$receptionist $$1,500$ salary for the month.

$31$ Paid $50\%$ of balance due to Vincent Supply Company.

Maria 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 outomatically indented when the amount is entered. Do not inaent munuiny. Record joumal 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. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit