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Joe owns an insurance office, while Alex operates a maintenance service that provides basic custodial duties. For the month of May, the following transactions occurred.

May $2$ Alex decides that she will need insurance for a one$-$day special event at the end of the month and pays Joe $$260$ in advance.

May $5$ Alex provides maintenance services to Joe$$s insurance offices on account, $$405.$

May $7$ Joe borrows $$460$ from Alex by signing a note.

May $14$ Alex purchases maintenance supplies from Spot Corporation, paying cash of $$180.$

May $19$ Joe pays $$405$ to Alex for maintenance services provided on May $5.$

May $25$ Joe pays the utility bill for the month of May, $$131.$

May $28$ Alex receives insurance services from Joe equaling the amount paid on May $2.$

May $31$ Joe pays $$460$ to Alex for money borrowed on May $7.$

Required:

$1.$ Record transactions for Alex$$s Maintenance Services. Keep in mind that Alex may not need to record all transaction. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$