Jane Kent is a licensed CPA. During the first month of operations of her business, the following events and transactions occurred. May 1 Kent invested $25,000 cash. May 2 Hired a secretary-receptionist at a salary of $2,000 per month. May 3 Purchased $2,500 of supplies on account from Read Supply Company. May 7 Paid office rent of $900 cash for the month. May 11 Completed a tax assignment and billed client $2,100 for services provided. May 12 Received $3,500 advance on a management consulting engagement. May 17 Received cash of $1,200 for services completed for H. Arnold Co. May 31 Paid secretary-receptionist $2,000 salary for the month. May 31 Paid 40% of balance due Read Supply Company. Jane uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 205 Unearned Revenue, No. 301 Jane Kent, Capital;No. 400 Service Revenue, No. 726 Salaries Expense, and No. 729 Rent Expense. Instructions: Journalize the transactions.