Gabi Gram started The Gram Company, a new business that began operations on May 1. The Gram Company completed the following transactions during its first month of operations. May 1 G. Gram invested $40,000 cash in the company.
May 1 The company rented a furnished office and paid $2,200 cash for Mayâs rent.
May 3 The company purchased $1,890 of equipment on credit.
May 5 The company paid $750 cash for this monthâs cleaning services.
May 8 The company provided consulting services for a client and immediately collected $5,400 cash.
May 12 The company provided $2,500 of consulting services for a client on credit.
May 15 The company paid $750 cash for an assistantâs salary for the first half of this month.
May 20 The company received $2,500 cash payment for the services provided on May 12.
May 22 The company provided $3,200 of consulting services on credit.
May 25 The company received $3,200 cash payment for the services provided on May 22.
May 26 The company paid $1,890 cash for the equipment purchased on May 3.
May 27 The company purchased $80 of equipment on credit.
May 28 The company paid $750 cash for an assistantâs salary for the second half of this month.
May 30 The company paid $300 cash for this monthâs telephone bill.
May 30 The company paid $280 cash for this monthâs utilities.

Required:
Write the amount of each transaction on individual items of the accounting equation.