*Problem 2-2A (Part Level Submission) ulia Dumars is a licensed CPA. During the first month of operations of her business, Larkspur, Inc., the following events and transactions occurred. May 1 Stockholders invested $21,700 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $1,100 per month. 3 Purchased $2,300 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 $2,500 for services performed. 12 Received $3,200 advance on a management consulting engagement. 17 Received cash of $1,800 for services performed for Orville Co. 31 Paid secretary-receptionist $1,100 salary for the month. 31 Paid 50% of balance due Vincent Supply Company. Julia Dumars uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Serce Revenue, No. 311 Common Stock, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense