P3-8B Pamper Me Salon Inc.'s general ledger at April 30, 2009 included the following: Cash $7,000; Supplies $500; Equipment $24,000; Accounts Payable $2,100; Loan Payable $10,000; Gift Certificates Outstanding $3,000; Common Shares $5,000; and Retained Earnings $11,400. The following events and transactions occurred during May: May 1 Paid rent for the month of May, $1,000. 5 Paid $1,100 of the account payable at April 30. 7 Issued gift certificates for $2,500 cash. 8 Received $1,200 cash from customers for services performed. 14 Paid $1,200 in salaries to employees. 15 Received $800 in cash from customers for services performed. 15 Customers receiving services worth $700 used gift certificates in payment. 20 Paid the remaining accounts payable from April 30. 22 Received $1,000 in cash from customers for services performed. 22 Purchased supplies of $700 on account. All of these were used during the month. 25 Received a bill for advertising for $500. This bill is due on June 13. 25 Received and paid a utilities bill for $400. 29 Received $700 in cash from customers for services performed. 29 Customers receiving services worth $600 used gift certificates in payment. 31 Interest of $50 was paid on the loan. 31 Paid $1,200 in salaries to employees. Instructions (a) Using T accounts, enter the beginning balances in the general ledger as at April 30