Sandhill Incis general ledger at April 30, 2021, included the following: Cash $5,600; Supplies $500; Equipment $20,000; Accounts Payable \$2, 100; Deferred Revenue (from sift certificates) \$1,300; Bank Loan Payable \$10,000; Common Shares \$5,000; and Retained Earnings $7,700. The following transactions occurred during May: May 1 Paid rent for the month of May, $1,300. 4 Paid $1,600 of the account payable outstanding at April 30. 7 Issued gift certificates for future services for $1,900cash. 15 Received $2.500 from customers for services performed to date. 15 Paid $1,200 in salaries to employees. 17 Customers receiving services worth $700 used gift certificates in payment. 18 Paid the remaining accounts payable from April 30. 22 Purchased supplies of $700 on account. 24 Received a bill for advertising for $500. This bill is due on June 22. 25 Received and paid a utilities bill for $400. 28 Received $2,100 from customers for services performed. 29 Customers receiving services worth $600 used gift certificates in payment. 30 Interest of $50 was paid on the bank loan. 30 Interest of $50 was paid on the bank loan. 31 Paid $1,200 in salaries to employees. 31 Paid income tax instalment for the month, $150. Using T accounts, enter the beginning balances in the general ledger as at April 30 and post the May journal entries to the general ledger. (Post entries in the order presented in the problem.)