Julia Dumars is a licensed CPA. During the first month of operations of her business, Cullumber Company, the following events and transactions occurred.

May $1$ Stockholders invested $$20,000$ cash in exchange for common stock.

$2$ Hired a secretary$-$receptionist at a salary of $$1,000$ per month.

$3$ Purchased $$1,500$ of supplies on account from Vincent Supply Company.

$7$ Paid office rent of $$700$ cash for the month.

$11$ Completed a tax assignment and billed client $$1,800$ for services performed.

$12$ Received $$2,500$ advance on a management consulting engagement.

$17$ Received cash of $$1,000$ for services performed for Orville Co$.$

$31$ Paid secretary$-$receptionist $$1,000$ 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.

$($a$)$

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.$)$