May 1 Stockholders invested $23,600 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $1,300 per month. 3 Purchased $1,890 of supplies on account from Vincent Supply Company. 7 Paid office rent of $900 cash for the month. 11 Completed a tax assignment and billed client $3,800 for services performed. 12 Received $3,140 advance on a management consulting engagement. 17 Received cash of $1,140 for services performed for Orville Co. 31 Paid secretary-receptionist $1,300 salary for the month. 31 Paid 52% 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. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Post to the ledger accounts. (Post the entries into ledger in the order displayed in Part 1.)