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

May 1		Stockholders invested $ 20,500 cash in exchange for common stock.
2		Hired a secretary-receptionist at a salary of $ 2,200 per month.
3		Purchased $ 1,700 of supplies on account from Vincent Supply Company.
7		Paid office rent of $ 800 cash for the month.
11		Completed a tax assignment and billed client $ 1,800 for services performed.
12		Received $ 3,300 advance on a management consulting engagement.
17		Received cash of $ 1,700 for services performed for Orville Co.
31		Paid secretary-receptionist $ 2,200 salary for the month.
31		Paid 40% of balance due Vincent Supply Company.

Julia Dumars is a licensed CPA. During the first month of operations of her business, Whispering Winds Corp., the following events and transactions occurred. May 1 2 3 7 11 Stockholders invested $ 20,500 cash in exchange for common stock. Hired a secretary-receptionist at a salary of $ 2,200 per month. Purchased $ 1,700 of supplies on account from Vincent Supply Company. Paid office rent of $ 800 cash for the month. Completed a tax assignment and billed client $ 1.800 for services performed. Received $3,300 advance on a management consulting engagement. Received cash of $ 1,700 for services performed for Orville Co. Paid secretary-receptionist $ 2,200 salary for the month. Paid 40% of balance due Vincent Supply Company. 12 17 31 31 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 (Paid salaries) (Paid creditor on account)