Rachel Walter opened a motel called Roomies near a college campus. During the first month of operations, May 2021, Rachel had the following transactions. 1) Rachel invested $16,400 of personal funds to start the business. 2) Incurred advertising expenses for $1,380, which will be paid later. (3) Paid $770 cash for maintenance expenses. 4) Received $6,000 cash from guests during the month. 5) Paid $1,380 related to the purchase in transaction 2. 6) Paid three months of rent for its separate office space in advance, in the amount of $1,800. 7) Incurred $520 of utilities expenses, which will be paid next month. 3) Received $1,080 cash from a customer for a private function to be held in two months. 9) Sold rooms for a private function for $1,270 which the customer will pay later. 10) Paid $470 in legal fees for consultation about the business. 11) Rachel withdrew $810 cash for personal use. 12) Purchased a second-hand shuttle van worth $7,460 with cash. 13) Received $830 from the customer in transaction 9