Coras Services was formed on May 1. The following transactions and events took place during the first month.

May 1 Cora Jacq invested $30,000 cash in the company, as its sole owner.

3 Signed a rental agreement for an office and paid $3,000 for the first 3 months.

4 Purchased equipment costing $8,000 on account.

6 Purchased more office supplies for $1,300 on account.

7 Paid $750 for advertising.

10 Provided services for $12,000 to customers on account.

16 Paid $400 to suppliers purchased on May 7.

20 Received $4,000 from customers in payment of accounts receivable.

30 Withdrew $1,500 for personal use.

Record the entries in journal form and T-accounts.