Eli owns an insurance office, while Olivia operates a maintenance service that provides basic custodial duties. For the month of May, the following transactions occurred.

May		2		Olivia decides that she will need insurance for a one-day special event at the end of the month and pays Eli $270 in advance.
May		5		Olivia provides maintenance services to Elis insurance offices on account, $410.
May		7		Eli borrows $470 from Olivia by signing a note.
May		14		Olivia purchases maintenance supplies from Spot Corporation, paying cash of $185.
May		19		Eli pays $410 to Olivia for maintenance services provided on May 5.
May		25		Eli pays the utility bill for the month of May, $132.
May		28		Olivia receives insurance services from Eli equaling the amount paid on May 2.
May		31		Eli pays $470 to Olivia for money borrowed on May 7.

Required: Record each transaction for Elis insurance Services. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)