Emily Lee grew up in Vancouver and loves to be a tourist in her own city. In order to make money to pay for university, she opened a walking tour company, Very Vancouver. The following are transactions for the month of May $2023,$ the first month of operations.

May $1$ Emily moved $$6,400$ from her personal bank account to a business bank account at TD Bank. She also invested a laptop worth $$1,152$ into the business.

May $1$ Purchased a one$-$year insurance policy for $$1,860$ cash.

May $3$ Purchased supplies, including a microphone, and brochures for $$780$ cash.

May $4$ Purchased a printer for $$576$ on account.

May $6$ Emily withdrew $$311$ for a Mother$$s Day gift.

May $8$ Interviewed and hired one employee to assist with leading tours.

May $10$ Emily launched a social media campaign of Very Vancouver on Facebook. As a result, she received $$2,135$ of cash for future tour bookings.

May $15$ Led three tours of Stanley Park and received $$985$ cash.

May $25$ Led four tours of Granville Island, for $$1,270.$ The customers on this tour had prepaid on May $10.$

The following information is known at May $31,2023.$

The laptop has an estimated life of three years.

The printer has an estimated life of three years.

There are $$260$ of supplies that are not used.

A portion of the insurance policy has expired.

Wages of $$970$ were unpaid and unrecorded.

Required

$1-$a$.$ Prepare journal entries for the May transactions. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$