May 1	Butler invested $20,000 cash and his tugboat valued at $90,000 in the business in exchange for common Stock
May 2	Butler paid $3,000 cash for office equipment to help him keep track of business activities.
May 3	Butler bought boating supplies costing $2,500 on credit.
May 4	Butler paid the river master $500 cash for the first month's dock rental.
May 5	Butler paid $1,800 cash for a six-month insurance policy.
May 10	Butler received $2,000 cash from clients for his first tour
May 12	Butler provided a $3,500 tour on credit, the customer has agreed to pay within 10 days.
May 19	Butler paid for the boating supplies originally purchased on May 3.
May 22	Butler receives payment on the account from the client entry on May 12.
May 31	Butler paid his crew member a salary of $1,000
May 31	The company paid $2,000 cash in dividends to the owner. (sole stockholder)

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