May1 G. Gram invested $42,000 cash in the company in exchange for its common stock. May 1 The company rented a furnished office and paid $2,100 cash for May's rent. May 3 The company purchased $1,900 of equipment on credit. May 5 The company paid $760 cash for this month's cleaning services. May 8 The company provided consulting services for a client and immediately collected $5,500 cash. May 12 The company provided $2,700 of consulting services for a client on credit. May 15 The company paid $710 cash for an assistant's salary for the first half of this month. May 20 The company received $2,700 cash payment for the services provided on May 12 . May 22 The company provided $3,300 of consulting services on credit. May 25 The company received $3,300 cash payment for the services provided on May 22. May 26 The company paid $1,900 cash for the equipment purchased on May 3. May 27 The company purchased $80 of equipment on credit. May 28 The company paid $710 cash for an assistant's salary for the second half of this month. May 30 The company paid $400 cash for this month's telephone bill. May 30 The company paid $290 cash for this month's utilities. May 31 The company paid $1,500 cash in dividends to the owner (sole sharehoider)