Kingbird, Inc.s general ledger at April 30, 2022, included the following: Cash $ 3,700, Supplies $ 370, Equipment $ 17,760, Accounts Payable $ 1,550, Notes Payable $ 7,400, Unearned Service Revenue (from gift certificates) $ 740, Common Stock $ 3,700, and Retained Earnings $ 8,440. The following events and transactions occurred during May.

May 1		Paid rent for the month of May $ 740.
4		Paid $ 810 of the account payable at April 30.
7		Issued gift certificates for future services for $ 1,110 cash.
8		Received $ 890 cash from customers for services performed.
14		Paid $ 890 in salaries to employees.
15		Received $ 590 in cash from customers for services performed.
15		Customers receiving services worth $ 520 used gift certificates in payment.
21		Paid the remaining accounts payable from April 30.
22		Received $ 740 in cash from customers for services performed.
22		Purchased supplies of $ 520 on account. All of these were used during the month.
25		Received a bill for advertising for $ 370. This bill is due on June 13.
25		Received and paid a utilities bill for $ 300.
29		Received $ 1,260 in cash from customers for services performed.
29		Customers receiving services worth $ 440 used gift certificates in payment.
31		Interest of $ 40 was paid on the note payable.
31		Paid $ 890 in salaries to employees.
31		Paid income tax payment for the month $ 110.

(a) Using T-accounts, enter the beginning balances in the general ledger as of April 30, 2022. Cash Supplies Equipment Accounts Payable