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Account Balances In May 20x5, Sue Smith organized a corporation to provide home and apartment cleaning services. The company, called Sue's Cleaning, Inc., began operations immediately. Transactions during the month of May were as follows: * May 2 The corporation issued 50,000 shares of capital stock to Sue Smith in May 4 Purchange for $100,000 cash. issued a note payable for the pade a $10,000 cash down payment Paid $1,500 to rent office space for the balance. May5-May9Paid$1,500torentofficespaceforthemonth.Billedcustomers$11,500forservicesperformedforthefirsthalfofMay. May 10 Paid $4,800 in salaries earned by employees during the first half of May. May 19 Paid David's Auto Shop $400 for maintenance and repair services on the May 20 Collected $6,400 of the amounts billed to customers on May 9. - May 28 Billed customers $14,200 for services performed during the second half of the month. May 30 Paid $10,200 in salaries earned by employees during the second half of the month. Miny 30 moceived a $220 bill from ABC Supplies for cleaning supplies purchased and used in May. The entire amount is due by June 30. May 30 Declared a $1,400 dividend payable on June 22. May 31 Made a partial payment of $110 for the amount owed to ABC Supplies from the second May 30 entry. Instructions Prepare an analysis of each of the above transactions which shows which accounts will change as a result of each transaction. The May 2 transaction serves as an example of the form of analysis to be used. May 2 - Cash has been invested in the business therefore the asset Cash was increased by $100,000. Capital Stock has been issued to the owner, Sue Smith. Increases in ownership investment are recorded by increasing the Capital Stock account by $100,000. Summary for this entry: Cash +$100,000, Capital Stock +$100,000