ulia Dumars is a licensed CPA. During the first month of operations of her business, Sunland Company, the following events and transactions occurred May 1 Stockholders invested $21, 100 cash in exchange for common stock 2 Hired a secretary receptionist at a salary of $1,600 per month 3 Purchased $2,300 of supplies on account from Vincent Supply Company 7 Paid office rent of $810 cash for the month. 11 Completed a tax assignment and billed dlient $3,500 for services performed 12 Received $2,900 advance on a management consulting engagement 17 Received cash of $1,800 for services performed for Orville Co 31 Paid secretary-receptionist $1,600 salary for the month. 31 Paid 40% of ba lance due Vincent Supply Company ulia Dumars uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 unearned Service Reverue No. 311 Common Stock, No. 400 Service Revenue, No. 726 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 manally, Record journat 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