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

May 1Stockholders invested $22,000cash in exchange for common stock.2Hired a secretary-receptionist at a salary of $1,100per month.3Purchased $1,600of supplies on account from Vincent Supply Company.7Paid office rent of $770cash for the month.11Completed a tax assignment and billed client $1,900for services performed.12Received $2,900advance on a management consulting engagement.17Received cash of $1,100for services performed for Orville Co.31Paid secretary-receptionist $1,100salary for the month.31Paid40% 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 "0" for the amounts.)

Date

Account Titles and Explanation

Debit

Credit

choose a transaction date

May 1

May 2

May 3

May 7

May 11

May 12

May 17

May 31

enter an account title

enter a debit amount

enter a credit amount