Duncan started Duncan Charlton's Therapy Massage on 1st May 2022. The following information relates to the business of Duncan Charlton's Therapy Massage for the month of May 2022:

May	1	Duncan contributed cash $250 000 to commence business.
	3	Duncan Charlton's Therapy Massage purchased new equipment for $34 000. Paid a $6 000 deposit with the balance to be paid within 60 days.
	7	Duncan Charlton's Therapy Massage received $4 600 cash from a customer for a service to be performed in June 2022. The cash receipt is recorded using the liability approach.
	14	Duncan Charlton's Therapy Massage paid $9 400 for wages earned by employees between 1 May and 14 May 2022.
	18	Duncan Charlton's Therapy Massage earned revenue of $24 000. Of this, 30% of the fees were collected in cash and 70% will be received within 60 days.
	24	Duncan withdrew $2 240 cash from the business bank account for personal living expenses.
	25	Duncan purchased a car $40 000 for private use using his own money.
	26	Duncan Charlton's Therapy Massage paid for an insurance policy for $30 000 to cover business assets commencing from 1 June 2022 to 30 June 2022. This transaction is recorded using the asset approach.

Required:

a) Prepare general journal entries for the business for the month of May 2022. Narrations are NOT required.