(Paid creditor on account) Julia Dumars is a licensed CPA. During the first month of operations of her business, Blue Spruce Corp., the following events and transactions occurred. May 1 Stockholders invested $22,100 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $2,000 per month. 3 Purchased $1,700 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 $3,200 for services performed. 12 Received $3,000 advance on a management consulting engagement. 17 Received cash of $1,300 for services performed for Orville Co. 31 Paid secretary-receptionist $2,000 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. Journalize 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 " 0 " for the amounts.) Journalize 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.) Post to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.)