Bridgeport Hardware Store Inc. completed the following merchandising transactions in the month of May 2018. At the beginning of May, Bridgeports ledger showed Cash of $7,500 and Common Shares of $7,500. Post the transactions to T accounts. (Post entries in the order of journal entries presented in the question.)

May 1		Purchased merchandise on account from Hilton Wholesale Supply for $7,500, terms 2/10, n/30.
2		Sold merchandise on account for $4,300, terms 3/10, n/30. The cost of the merchandise sold was $3,540.
5		Received credit from Hilton Wholesale Supply for merchandise returned $300.
9		Received collections in full, less discounts, from customers billed on May 2.
10		Paid Hilton Wholesale Supply in full, less discount.
11		Purchased supplies for cash $980.
12		Purchased merchandise for cash $2,840.
15		Received $220 refund for return of poor-quality merchandise from supplier on cash purchase.
17		Purchased merchandise from Northern Distributors for $2,500, terms 2/10, n/30.
19		Paid freight on May 17 purchase $240.
24		Sold merchandise for cash $4,940. The cost of the merchandise sold was $4,210.
25		Purchased merchandise from Toolware Inc. for $850, terms 3/10, n/30.
27		Paid Northern Distributors in full, less discount.
29		Made refunds to cash customers for returned merchandise $110. The returned merchandise was returned to inventory and had cost $90.
31		Sold merchandise on account for $1,360, terms n/30. The cost of the merchandise sold was $750.

Post the transactions to T accounts. (Post entries in the order of journal entries presented in the question.) Bridgeport Hardware uses a perpetual inventory system.