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 $300 in advance. May 5 Olivia provides maintenance services to Elis insurance offices on account, $425. May 7 Eli borrows $500 from Olivia by signing a note. May 14 Olivia purchases maintenance supplies from Spot Corporation, paying cash of $200. May 19 Eli pays $425 to Olivia for maintenance services provided on May 5. May 25 Eli pays the utility bill for the month of May, $135. May 28 Olivia receives insurance services from Eli equaling the amount paid on May 2. May 31 Eli pays $500 to Olivia for money borrowed on May 7.

Record transactions for Olivias Maintenance Services. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)