May $9$: Received cash tor meals served to customers, $$2,000$

May $14$: Paid cash for kitchen equipment, $$2,800$

May $23$: Served a banquet on account, $$1,900$

May $31$: Made the adjusting entry for rent $($from May $1).$

May $31$: Accrued salary expense, $$1,100$

May $31$: Recorded depreciation for May on kitchen

equipment, $$420$