May $1$In order to provide snacks for guests on a $24-$hour basis, Night signed a contract with Snack Attack. Snack Attack will install vending machines with food and drinks and pay a $10\%$ commission on all sales. Estimated payments are made at the beginning of each month. Night received a check for $$200,$ the estimated commission on sales for May$\mathrm{.}2$Night purchased a surround sound system and big screen TV with a digital satellite system for the guest lounge. The surround sound system cost $$3,600$ and has an estimated useful life of five years and no salvage value. The TV cost $$8,000,$ has an estimated useful life of eight years, and has a salvage value of $$800.$ Night paid cash for both items$\mathrm{.}2$Paid for May$$s programming on the new digital satellite system, $$125\mathrm{.}3$Night$$s office manager returned $$100$ worth of office supplies to Gordon Office Supply. Night received a $$100$ reduction on the account$\mathrm{.}3$Deposited registration fees, $$52,700\mathrm{.}3$Paid rent for lodge and campgrounds for the month of May, $$40,000\mathrm{.}3$In preparation for the purchase of a nearby campground, Night invested an additional $$600,000\mathrm{.}4$Paid Gordon Office Supply on account, $$400\mathrm{.}4$Purchased the assets of a competing business and paid cash for the following: land, $$100,000$; lodge, $$530,000$; and fishing boats, $$9,000.$ The lodge has a remaining useful life of $50$ years and a $$50,000$ salvage value. The boats have remaining lives of five years and no salvage value.