City Tour provides sight-seeing tours in a large city. The company is owned by Ellen Bennett. The closing balances at the end of April 2022 and the chart of accounts is shown below. City Tour Balance Sheet As at April 30, 2022 Assets Liabilities Cash $7,600 Accounts Payable $8,000 Accounts Receivable $5,600 Unearned Revenue $3,700 Prepaid Insurance $1,700 Bank Loan $19,900 Equipment $40,700 Total Liabilities $31,600 Owners' Equity Bennett, Capital $24,000 Total Assets $55,600 Total Liabilities & Owners' Equity $55,600 Account Description Account # Account Description Account # ASSETS REVENUE Cash 101 Service Revenue 400 Accounts Receivable 105 EXPENSES Prepaid Insurance 110 Advertising Expense 500 Equipment 120 Insurance Expense 515 LIABILITIES Interest Expense 520 Accounts Payable 200 Telephone Expense 550 Interest Payable 205 Unearned Revenue 210 Bank Loan 215 OWNER'S EQUITY Bennett, Capital 300 Bennett, Withdrawals 310 During the month of May, City Tour had the following transactions. Do not enter dollar signs or commas in the input boxes. Date Account Title and Explanation PR Debit Credit 2022 May 2 Cash Answer $8,000 Bennett, Capital Answer $8,000 Owner invested cash May 8 Cash Answer $1,220 Unearned Revenue Answer $1,220 Received deposit for future services May 13 Advertising Expense Answer $470 Accounts Payable Answer $470 Record advertising bill May 16 Interest Expense Answer $150 Cash Answer $150 Paid interest bill May 27 Accounts Receivable Answer $2,460 Service Revenue Answer $2,460 Provide service on account Required a) Post the journal entries to the general ledger for May 2022. b) Fill in the PR column in the journal with the proper ledger numbers. If there is no entry to a particular account on a given date, please leave that row blank. Do not enter commas in the input boxes. Account: Cash GL No. 101 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Accounts Receivable GL No. 105 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Prepaid Insurance GL No. 110 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Equipment GL No. 120 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Accounts Payable GL No. 200 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Unearned Revenue GL No. 210 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Bank Loan GL No. 215 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Bennett, Capital GL No. 300 Date Description PR DR CR Balance 2022 May 1 Opening Balance Answer Answer May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Service Revenue GL No. 400 Date Description PR DR CR Balance 2022 May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Advertising Expense GL No. 500 Date Description PR DR CR Balance 2022 May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1 Answer Answer Answer Answer Account: Interest Expense GL No. 520 Date Description PR DR CR Balance 2022 May 2 J1 Answer Answer Answer Answer May 8 J1 Answer Answer Answer Answer May 13 J1 Answer Answer Answer Answer May 16 J1 Answer Answer Answer Answer May 27 J1