Marin Inc.'s general ledger at April 30, 2017, included the following: Cash $6,200, Supplies $620, Equipment $29,760, Accounts Payable $2,600, Notes Payable $12,400, Unearned Service Revenue (from gift certificates) $1,240, Common Stock $6,200, and Retained Earnings $14,140. The following events and transactions occurred during May. May 1 4 7 8 14 15 15 21 22 22 25 25 29 29 31 Paid rent for the month of May $1,240. Paid $1,360 of the account payable at April 30. Issued gift certificates for future services for $1,860 cash. Received $1,490 cash from customers for services performed. Paid $1,490 in salaries to employees. Received $990 in cash from customers for services performed. Customers receiving services worth $870 used gift certificates in payment. Paid the remaining accounts payable from April 30. Received $1,240 in cash from customers for services performed. Purchased supplies of $870 on account. All of these were used during the month. Received a bill for advertising for $620. This bill is due on June 13. Received and paid a utilities bill for $500. Received $2,110 in cash from customers for services performed. Customers receiving services worth $740 used gift certificates in payment. Interest of $60 was paid on the note payable.

Marin Inc's general ledger at April 30, 2017, included the following: Cash $6,200, Supplies $620, Equipment $29,760, Accounts Payable $2,600, Notes Payable $12,400, Unearned Service Revenue (from gift certificates) $1,240, Common $ tock $6,200, and Retained Earnings $14,140. The following events and transactions occurred during May. May 1 Paid rent for the month of May $1,240. 4 Paid $1,360 of the account payable at April 30. 7 Issued gift certificates for future services for $1,860cash. 8 Received $1,490 cash from customers for services performed. 14 Paid $1,490 in salaries to employees. 15 Received $990 in cash from customers for services performed. 15 Customers receiving services worth $870 used gift certificates in payment. 21 Paid the remaining accounts payable from April 30. 22 Received $1,240 in cash from customers for services performed. 22 Purchased supplies of $870 on account. All of these were used during the month. 25. Recelved a bill for advertising for $620. This bill is due on June 13. 25 Received and paid a utilities bill for $500. 29 Received \$2.110 in cash from customers for services performed. 29 Customers receiving services worth $740 used gift certificates in payment. 31 Interest of $60 was paid on the note payable. 31 Paid $1,490 in salaries to employees. 31. Paid income tax payment for the month $190. Using T-accounts, enter the beginning balances in the general ledger as of April 30, 2017. Notes Payable Unearned Service Revenue Common Stock Retained Earnings