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Gabi Gram started The Gram Co., a new business that began operations on May 1. The Gram Co. completed the following transactions during its first month of operations.

May		1		G. Gram invested $44,000 cash in the company in exchange for its common stock.
		1		The company rented a furnished office and paid $2,400 cash for Mays rent.
		3		The company purchased $1,890 of office equipment on credit.
		5		The company paid $730 cash for this months cleaning services.
		8		The company provided consulting services for a client and immediately collected $5,900 cash.
		12		The company provided $3,000 of consulting services for a client on credit.
		15		The company paid $780 cash for an assistants salary for the first half of this month.
		20		The company received $3,000 cash payment for the services provided on May 12.
		22		The company provided $3,500 of consulting services on credit.
		25		The company received $3,500 cash payment for the services provided on May 22.
		26		The company paid $1,890 cash for the office equipment purchased on May 3.
		27		The company purchased $85 of office equipment on credit.
		28		The company paid $780 cash for an assistants salary for the second half of this month.
		30		The company paid $400 cash for this months telephone bill.
		30		The company paid $290 cash for this months utilities.
		31		The company paid $1,500 cash in dividends to the owner (sole shareholder).

Required:

1. Enter the amount of each transaction on individual items of the accounting equation. Do not determine new account balances after each transaction. (Enter the transactions in the given order. Enter reductions to account balances with a minus sign.)