Prepare a trial balance on May 31,2022

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Prepare a trial balance on May 31, 2022. Julia Dumars is a licensed CPA. During the first month of operations of her business, Swifty Corporation, the following events and transactions occurred. May 1 Stockholders invested $21,300 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $2.800 per month 3 Purchased $1,500 of supplies on account from Vincent Supply Company. 7 Paid office rent of $760 cash for the month. 11 Completed a tak assignment and billed client $2,900 for services performed. 12 Received $2,900 advance on a management consulting engagement. 17 Received cash of $1.800 for services performed for Orville Co. 31 Paid secretary-receptionist $2,800 satary for the month. 31 Pald AOSs 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 Expente. Journalize the transactions. (Credit occount 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.) May 11 Accounts Receivable Service Revenue May 12 Cash Uneamed Service Revenue Mys 17 Cash Service Revenue Mir 31 Salaries and Wagus Dopense Cach (Paid salaries) Mry01 Accounts Parable Conh (Pald creditor on account) \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts Recelvable } & No. 112 \\ \hline Date & Explanation & Ref & Debit & Credit & Balance \\ \hline May 112 & & 31 & 2900 & & 2900 \\ \hline \multicolumn{5}{|l|}{ Supplies } & No. 126 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Mayz & & 31 & 1500 & & 1500 \\ \hline \multicolumn{5}{|c|}{ Accounts Payable } & No. 201 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May3 = & & 31 & & 1500 & 1500 \\ \hline Moy31 \& & & 31 & 600 & & 900 \\ \hline \multicolumn{5}{|c|}{ Unearned Service Revenue } & No. 209 \\ \hline Date & Explanation & Ref. & Debit & Credit & Batance \\ \hline May 12 & & 31 & & 2900 & 2900 \\ \hline \multicolumn{5}{|c|}{ Common Stock } & No. 311 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \end{tabular} eTextbook and Media