Kinneys Repair Ltd. was started on May 1. A summary of May transactions is presented below.

1.		Shareholders invested 15,572 cash in the business in exchange for ordinary shares.
2.		Purchased equipment for 5,309 cash.
3.		Paid 248 cash for May office rent.
4.		Paid 370 cash for supplies.
5.		Incurred 273 of advertising costs in the Beacon News on account.
6.		Received 4,133 in cash from customers for repair service.
7.		Declared and paid a 1,518 cash dividend.
8.		Paid part-time employee salaries 1,113.
9.		Paid utility bills $144.
10.		Performed repair service worth 1,040 on account.
11.		Collected cash of 121 for services billed in transaction (10).

Prepare a tabular analysis of the transactions. Revenue is called Service Revenue. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. -15,000 or parenthesis (15,000).)

From an analysis of the Retained Earnings columns, compute the net income or net loss for May.