Record the May transactions in a general joumal

Company uses a perpetual inventory system and engaged in the following transactions during the month of May: Date May 1 5 9 13 14 18 21 Transaction Made cash sales of $6,900; the cost of the inventory was S3,200. Purchased S2,700 of inventory on credit. Made credit sales of S3,600; the cost of the inventory sold was Sl ,900 Paid sales salaries of S800 and office salaries of S500. Paid for the May 5 purchases. Purchased sales equipment costing S6, 100; made a down payment of Sl ,900 and agreed to pay the balance in 60 days. Purchased S800 of inventory for cash. Sold land that had originally cost Sl ,800 for S2,700. General Ledger 27 111 121 141 152 181 189 211 231 232 250 261 311 331 ASSETS Cash Accounts Receivable Inventory Prepaid Insurance 180 Land Equipment Accumulated Depreciation LIABILITIES Accounts Payable Sales Salaries Payable Office Salaries Payable Unearned Revenue Income Taxes Payable EQUITY Common Stock Retained Earnings 411 451 500 511 512 521 522 532 540 541 559 910 REVENUE Sales Revenue Gain on Sale of Land EXPENSES Cost of Goods Sold Insurance Expense Utilities Expense Sales Salaries Expense Office Salaries Expense Bad Debt Expense Interest Expense Depreciation Expense Miscellaneous Expenses Income Tax Expense Record the May transactions in a genera/ journal. GENERAL JOURNAL