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Julia Dumars is a Ilcensed CPA. During ï¬Âle fllst mnnth uf Dvemtlnns nf her Duslnxs, Julia Dumars. Inl:.. the fullnwimj events and transacliuns occurred. May 1 stuckhcldere invected $22,500 cash in exchange fur mmmun etack.2 Hired a secretamecepdenlst ata salaw pf $1,700 ner month.3 Purchased $1,770 at sunnlie on accnunt from Vinnent SunDlv Cananv.7 Reid nfï¬Âce rent at 57m cash for the month.11 Campleted a tax amiqnment and billed client $3,5uu lnr services performed.12 Received $3,770 advance en a management consulting engagement.17 Reneived cash nf n.02u Eur serving nerhmned fer orville Ca.31 Paid secretary-receptiunifl 51,700 salary far the month.31 Paid 51% of balance due Virluenl Sum!†camnanv. Julia uses the fullnwing chart uf accounts: No. 101 Cash, Nu. 112 Accuunls Receivable, Me. 126 Supplies, ND. 201 Accuvnte Payable, Me. 209 Unearned Servlce Revenue, Nu. 311 Cnmmun stuck, â€Â11.400 Service Revenue, No. 725 Salaries and Wages Expense, and Na. 72:: Rent Expense. Juumalize the tra usacllnrls. (Rnund’ ans werj tn D decim-if places, e. _ 5,275. Credit accnunt titles are automatically indented when the amount is entered. Do not indent manually. I! no entry is required, jelect "No Entry" for the account title5 and enter 0 In! the amounts.) Cred Dale Amunnt‘ï¬Âu-s and Explanahon Re Dell May 1 (Issued §iaie5 of arm for ash) May 2 May 3 (Purd’lased SWDIIE an acmunt) May 7 (Paid mï¬Âm rent) May 11 (Billed Elem fur SWEES Dmlded) May 12 (Retewed (35‘: In hmire services) May 17 (Received ash for services unwidad) May 31 (Paid saiance)
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