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Julia Dumars is a Ilcensed CPA. During file 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 nffice 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, ”11.400 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‘fiu-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 mfim 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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