Question 5) Mary Swanson incorporated Helen's Consulting, an accounting practice, on May 1, 2021 During the first month of operations, these events and transactions occurred. May: 1 Stockholders invested $90,000 cash in exchange for common stock of the corporation 2 Hired a secretary-receptionist at a salary of $3.500 per month 3 Purchased $1.000 of supplies on account from Johnny's Supply Company 7 Paid office rent of $2,400 for the month. 11 Completed a tax assignment and billed client $2.200 for services performed. 12 Received $3,500 advance on a management consulting engagement. 17 Received cash of $5,300 for services completed for Woodman Co. 31 Paid secretary-receptionist $3.500 salary for the month. 31 Paid 50% of balance due Johnny's Supply Company. Mary uses the following chart of accounts: Cash, Accounts Receivables, Supplies, Accounts Payable, Unearned Service Revenue, Common Stock, Service Revenue, Salaries Expense, and Rent Expense Instructions. Journalize the May transactions, Post them to T-Accounts using Mary's Chart of Accounts above, and prepare a Trial Balance