Crazy Mountain Tours Co. is a travel agency. The nine transactions recorded by Crazy Mountain Tours during May 20Y2, its first month of operations, are indicated in the following T accounts: Cash 5/1 44,000 5/2 2,400 5/11 7,200 5/3 4,500 5/5 4,450 5/9 5,800 5/25 2,700 Accounts Receivable 5/8 12,400 5/11 7,200 Supplies 5/2 2,400 5/15 1,900 Equipment 5/3 14,400 Accounts Payable 5/9 5,800 5/3 9,900 Common Stock 5/1 44,000 Dividends 5/25 2,700 Service Revenue 5/8 12,400 Operating Expenses 5/5 4,450 5/15 1,900