Problem 2-2A 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 Dumars uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Salaries and Wages Expense, and No. 729 Rent Expense. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal select "No Entry" for the account titles and enter "0" for the amounts.) Date Account Titles and Explanation Debit Credit