Carla Vista Computer Corporation had the following opening account balances at the end of April: Cash $ 4,700; Accounts Receivable $6,400; Accounts Payable $ 1,900; Common Shares $ 4,800; and Retained Earnings $ 4,400. It entered into the following transactions during the month of May:

1.		Purchased equipment on account for $ 8,300.
2.		Paid $ 1,600 for rent for the month of May.
3.		Provided computer services for $ 3,400 on account.
4.		Paid Ontario Hydro $ 200 cash for utilities used in May.
5.		Borrowed $ 19,900 from the bank.
6.		Paid supplier for equipment purchased in transaction 1.
7.		Purchased a one-year accident insurance policy for $ 600 cash.
8.		Received $ 2,700 cash in partial payment of the account owed in transaction 3.
9.		Declared and paid $ 500 of dividends to shareholders.
10.		Paid income tax of $ 260 for the month.

Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
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10.	Enter an account title	Enter a debit amount	Enter a credit amount
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List of Accounts