May 1 Received a cheque in the amount of $5,000 from TUV Restaurant Ltd., for a restaurant food cleanliness assessment to be conducted in June. May 1 Paid $5,000 for office rent for the month of May. May 2 Purchased office supplies for $3,000 on account. May 3 Completed a consultation project for McDanny's Restaurant and billed them $27,000 May 4 Purchased a laptop computer for $3,000 in exchange for a note payable due in 45 days. May 5 Olivier Bondar was a little short on cash, so the manager made an application for a bank loan in the amount of $20,000. It is expected that the bank will make their decision regarding the loan next week. May 6 Received an invoice from the utilities company for electricity in the amount of $300. May 10 Bank approved the loan and deposited $20,000 into Olivier Bondar's bank account. First loan payment is due on June 10. May 11 Paid for several invoices outstanding from April for goods and services received for a total of $8,000. The breakdown of the invoice costs are: telephone expense $500; advertising expense $3,000; office furniture $2,000; office supplies $2,500. May 13 Paid employee salaries owing from May 1 to May 13 in the amount of $3,000. May 14 Completed.consulting work for a U.S. client and invoiced $18,000 US (US funds). The Canadian equivalent is $25,000 CAD. May 15 Received $25,000 cash for work done and invoiced in April. May 18 Hired a new employee who will begin work on May 25 . Salary will be $2,500 every two weeks. May 21 Placed an order request for new shelving for the office. Catalogue price is $2,500. May 27 Paid employee salaries owing from May 14 to May 27 in the amount of $3,500. May 29 The bookkeeper was gding to be away for two weeks, so the June rent of $5,000 was paid. May 31 Reimbursed $50 in cash to an employee for use of his personal vehicle for company business on May 20. May 31 Shelving unit ordered on May 21 was delivered and installed. Total cost was $3,000, including labour. Required: Create a table with the following column headings and opening balances. Below the opening balance, number each row from 1 to 18