Julia Dumars is a licensed CPA. During the first month of operations of her business, Julia Dumars, Inc., the following events and transactions occurred May 1 Stockholders invested $20,800 cash in exchange for common stock. Hired a secretary-receptionist at a salary of $2,900 per month. Purchased $2,610 of supplies on account from Vincent Supply Company. Paid office rent of $770 cash for the month. Completed a tax assignment and billed client $3,400 for services performed. 11 Received $3,930 advance on a management consulting engagement. Received cash of $1,340 for services performed for Orville Co. Paid secretary-receptionist $2,900 salary for the month. 31 Paid 41% of balance due Vincent Supply Company. 31 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. PLEASE CORRECT THE RED Journalize the transactions. (Round answers to O decimal places, e.g. 5.275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)