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Bruce Bach owns Biotech Fitness Centre, which showed the following selected transactions for the month ended May 31, 2017: Purchased new equipment, paying cash of $14, 100 and signing a 90-day note payable for the balance of $33,000. Purchased 12 months of insurance to begin May 2; paid $24, 600. Completed a fitness contract for a group of clients today and received $6, 100 Purchased office supplies on account: $3, 800. Returned to the supplier $760 of defective office supplies purchased on May 4. Provided services to a client today on account; $11.600. Paid for the May 4 purchase less the return of May 6. Received payment from the client of May 10. Received cash of $2, 600 from a client for work to be done in June. Paid month-end salaries of $48,000. Paid the May telephone bill today; $2, 300. Received the May electrical bill today; $3, 200. It will be paid on June 15