Oriole Computer Corporation had the following opening account balances at the end of April: Cash $4,000; Accounts Receivable $6,500; Accounts Payable $2,500; Common Shares $5,000; and Retained Earnings $3,000. It entered into the following transactions during the month of May: 1. 2. 3. 4. 5. 6. 7. Purchased equipment on account for $8,300. Paid $2,100 for rent for the month of May. Provided computer services for $4,100 on account. Paid Ontario Hydro $300 cash for utilities used in May. Borrowed $19,900 from the bank. Paid supplier for equipment purchased in transaction 1. Purchased a one-year accident insurance policy for $500 cash. Received $3,200 cash in partial payment of the account owed in transaction 3. Declared and paid $500 of dividends to shareholders. Paid income tax of $250 for the month. 8. 9. 10. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)