Crane Computer Corporation had the fallowing opening account ba lances at the and of April: Cash $5,400;; cecounts Receivable $6,400;, Accounts Payable \$2,200; Common Shares $5,200; and Retained Earnings $4,400. It enterad into the following transactions during the manth of May: 1. Purchased equipment on account for $8,200. 2. Paid $1,800 for rent for the month of May. 3. Provided computer services for $4,000 on account. 4. Paid Ontario Hydro $360 cash for utilities used in May. 5. Borrowed $20,200 from the bank. 6. Paid supplier for squipment purchased in transaction 1. 7. Purchased a aneyear accident insurance policy for $600cash. 8. Raceivad $3,200 cash in partial pryment of the account owed in transaction 3. 9. Declared and paid $600 of dividends to shareholders. 10. Paid income tax of $310 for the month. For sach of the abova transactiona, prepare Journalize the transactions. (List all debit entries before credit entries. Credit account titles are outomatically 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.)