Start from the trial balance and the posted T-accounts that Olivia Matthews, Certified Public Accountant, Professional Corporation (P.C.), prepared for her accounting practice at May 18, 2021. A professional corporation is not subject to income tax. Click the icon to view the T-accounts.) The company recorded the following journal entries for transactions that occurred during the f 18 days of May. (Click the icon to view the journal entries.) Later in May, the business completed these transactions: (Click the icon to view the trial balance.) (Click the icon to view the transactions.) Read the requirements Requirement 1. Journalize the transactions of May 21 through 31. (Record debits first, then credits. Exclude explanations from any journal entries. If an entry is not required, select "No entry required" on the fir line of the Accounts column and leave all other input fields blank) May 21: Received $2,400 in advance for tax work to be performed over the next 30 days. Date: May 21 Journal Entry Accounts Debit Credit