Following are the transactions carried out in May by Delicias S.A., you must take into account note that VAT is 6%

01 The company is formed, the partners contribute $4,000 in office furniture, $2,700 in rent for the next 3 months and $9,000 in cash

01 A $1,800 fire policy is paid, which covers May, June and July

04 Term certificates of deposit are purchased for $2,000

08 A building is purchased, signing a promissory note for $6,500 and paying cash $3,500

11 Services are provided for $8,000, the client immediately pays 60% and signs a promissory note for the rest

13 A credit of $900 is made to the debt of May 8

14 Salaries for $1,900 remain pending payment

16 Cash services are provided for $4,000

19 A credit is received for the movement of May 11 for $1,400

20 Shares are issued for $3,000, the partner pays in cash

23 Interest is received on $400 of the term certificates of deposit

25 The water, electricity and telephone bills are canceled for $500, 950 and 1,100 respectively

28 A partner retires, is paid $1,500 in time certificates of deposit

29 The depreciation of the building is recorded for $150

30 One month of the policy expires

31 The consumption of one month's rent is recorded

Please

a. Prepare journal entries

b. Make the passes to the ledger

c. Prepare the trial balance