Larkspur, Inc.'s general ledger at April 30, 2017, included the following: Cash $3,800, Supplies $380, Equipment $18,240, Accounts Payable $1,600, Notes Payable $7,600, Unearned Service Revenue (from gift certificates) $760, Common Stock $3,800, and Retained Earnings $8,660. The following events and transactions occurred during May. May 1 Paid rent for the month of May $760. 4 Paid $840 of the account payable at April 30. 7 Issued gift certificates for future services for $1,140 cash. 8 Received $910 cash from customers for services performed. 14 Paid $910 in salaries to employees. 15 Received $610 in cash from customers for services performed. 15 Customers receiving services worth $530 used gift certificates in payment. 21 Paid the remaining accounts payable from April 30. 22 Received $760 in cash from customers for services performed. 22 Purchased supplies of $530 on account. All of these were used during the month. 25 Received a bill for advertising for $380. This bill is due on June 13. 25 Received and paid a utilities bill for $300. 29 Received $1,290 in cash from customers for services performed. 29 Customers receiving services worth $460 used gift certificates in payment. 31 Interest of $40 was paid on the note payable. 31 Paid $910 in salaries to employees. 31 Paid income tax payment for the month $110. Using T-accounts, enter the beginning balances in the general ledger as of April 30, 2017. Common Stock Retained Earnings