[The following information applies to the questions displayed below.]

Gabi Gram started The Gram Company, a new business that began operations on May 1. The Gram Company 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.

May 1 The company rented a furnished office and paid $2,600 cash for May's rent

May 3 The company purchased $1,880 of equipment on credit.

May 5 The company paid $800 cash for this month's cleaning services.

May & The company provided consulting services for a client and immediately collected $5,700 cash.

May 12 The company provided $2,900 of consulting services for a client on credit.

May 15 The company paid $710 cash for an assistant's salary for the first half of this month.

May 20 The company received $2,900 cash payment for the services provided on May 12.

May 22 The company provided $3,700 of consulting services on credit.

May 25 The company received $3,700 cash payment for the services provided on May 22.

May 26 The company paid $1,880 cash for the equipment purchased on May 3.

May 27 The company purchased $75 of equipment on credit

May 28 The company paid $710 cash for an assistant's salary for the second half of this month.

May 30 The company paid $400 cash for this month's telephone bill.

May 30 The company paid $270 cash for this month's utilities.

May 31 The company paid $1,500 cash in dividends to the owner (sole shareholder).

Enter the amount of each transaction on individual items of the accounting equa