Urole is a licensed LPA. During the first month of operations of her business, Oriole Company, the following events and transactions occurred. May 1 Stockholders invested $20,600 cash in exchange for common stock. 2 Hired a secretary-receptionist at a salary of $2,800 per month. 3 Purchased $2,300 of supplies on account from Vincent Supply Company. 7 Paid office rent of $880 cash for the month. 11 Completed a tax assignment and billed client $3,700 for services performed. 12 Received $3,300 advance on a management consulting engagement. 17 Received cash of $1,600 for services performed for Orville Co. 31 Paid secretary-receptionist $2,800 salary for the month. 31 Paid 40% of balance due Vincent Supply Company Julia 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. 311 Common Stock, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No.729 Rent Expense. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter "O" for the amounts.) Date Account Titles and Explanation Debit Credit Post to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.) Cash Date No. 101 Balance Explanation Ref. Debit Credit Accounts Receivable Date Explanation No. 112 Balance Ref Debit Credit Supplies Date No. 126 Balance Explanation Debit Credit Ref. 31 Accounts Payable Date Explanation No. 201 Balance Ref. Debit Credit 31 Unearned Service Revenue Date Explanation No. 209 Balance Debit Credit Ref. 31 Common Stock Date Explanation No. 311 Balance Ref. Debit Credit Prepare a trial balance on May 31, 2020. Oriole Company Trial balance Debit Credit Totals