The Thomas store During the first month of operations of her business, the following events and transactions occurred. May 1. Thomas invested $25,000 cash in her business. 2. Hired a secretary-receptionist at a salary of $3,500 per month. 3. Paid office rent of $800 cash for the month. 4. Received cash of $3,200 for services performed for Misra Co. 7. Received $4,500 advance on a management consulting engagement. 11.Purchased $2,700 of supplies on account from Tinio Supply Company. 12. Completed a tax assignment and billed client $4,200 for services performed. 17. Paid 60% of balance due Tinio Supply Company. 31Paid secretary-receptionist $3,000 salary for the month. Iris uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Service Revenue, No. 301 Owner's Capital, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense. Instructions (a) Journalize the transactions. (b) Post to the ledger accounts. (c) Prepare a trial balance on May 31, 2017