Callaho Inc. began operations on April 1, 2023, and showed the following account balances at April 30. Cash: $40,500; Accounts Receivable: $1,100; Supplies: $1,200; Prepaid Insurance: $3,200; Accounts Payable: $3,300; Share Capital: $37,900; Dividends: $3,100; Consulting Revenue Earned: $9,200; Utilities Expense: $1,300. The following transactions occurred during May.

May 2 : Andrew Martin (a shareholder), received share capital in Callaho Inc., after investing $70,000 cash into the business.

May 4 : Callaho Inc. purchased $300 of supplies on credit.

May 6 : Performed consulting services today and collected $400.

May 7 : Callaho Inc. provided $2,750 of consulting services for a customer who will pay within 30 days.

May 8 : Callaho Inc. will pay this month's water utilities bill of $350 received today, within 30 days.

May 9 : Collected $1,200 regarding a credit customer's account.

May 10 : Callaho Inc. spent $900 cash on supplies.

May 12 : Callaho Inc. returned $900 of defective supplies today that were originally purchased for cash.

May 13 : Callaho Inc. bought $700 of supplies paying $100 cash and $600 on account.

May 14 : Callaho Inc. paid $100 for this month's electrical utilities bill received today.

Enter each account balance as of April 30 in the appropriate T-account, and then record the transactions by entering the debit and credit entries directly in the T-accounts. Use the date for each transaction to identify the entries, placing the date in the left-hand cell and the amount in the right-hand cell of the appropriate side of the T-account. Then determine the balance of each account, and write 'Balance' (or 'Bal') next to it, in the left-hand cell on the appropriate side.

Please complete by hand so I can understand how everything get's done.