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 $22,500 cash in exchange for common stock.
2		Hired a secretary-receptionist at a salary of $1,700 per month.
3		Purchased $1,770 of supplies on account from Vincent Supply Company.
7		Paid office rent of $750 cash for the month.
11		Completed a tax assignment and billed client $3,500 for services performed.
12		Received $3,770 advance on a management consulting engagement.
17		Received cash of $1,020 for services performed for Orville Co.
31		Paid secretary-receptionist $1,700 salary for the month.
31		Paid 51% 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.

1) Journal Transactions

2) Ledger Accounts

3) Trial Balance

Fill Out Tables

Journalize the transactions. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are ac not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for t Date Account Titles and Explanation Ref. Debit Credit May 1TCash 22,500 Common Stock 22,500 (Issued shares of stock for cash) May 2 TSalaries and Wages Experns 1,700 Salaries and Wages Pay 1,700 May 3 TSupplies 1,700 Accounts Payable 1,700 (Purchased supplies on account) May 7 TRent Expense 750 Cash 750 (Paid office rent) May 11 TAccounts Receivable 3,500 Service Revenue 3,500