Debra Repair Inc. was started on May 1. A summary of May transactions is presented below. 1. Stockholders invested $12,800 cash in the business in exchange for common stock. 2. Purchased equipment for $6,400 cash. 3. Paid $512 cash for May office rent. 4. Paid $384 cash for supplies. 5. Incurred $320 of advertising costs in the Beacon News on account. 6. Performed repair services for customer for $6,016 cash. 7. Paid a $896 cash dividend. 8. Paid part-time employee salaries $1,280. 9. Paid utility bills $184.