Troy Ridgell incorporated Ridgell Consulting, an accounting practice, on May 1, 2012. During the first month of operations, these events and transactions occurred. 
May 1 Stockholders invested $40,000 cash in exchange for common stock of the corporation.
2 Hired a secretary-receptionist at a salary of $2,000 per month.
3 Purchased $800 of supplies on account from Fleming Supply Company.
7 Paid office rent of $1,400 for the month.
11 Completed a tax assignment and billed client $1,500 for services provided.
12 Received $4,200 advance on a management consulting engagement.
17 Received cash of $3,300 for services completed for Goodman Co.
31 Paid secretary-receptionist $2,000 salary for the month.
31 Paid 50% of balance due Fleming Supply Company.
The company uses the following chart of accounts: Cash, Accounts Receivable, Supplies,
Accounts Payable, Unearned Service Revenue, Common Stock, Service Revenue, Salaries and Wages Expense, and Rent Expense.

Instructions
(a) Journalize the transactions, including explanations.
(b) Post to the ledger T accounts.
(c) Prepare a trial balance on May 31, 2012.