Susan Wilson started her own consulting firm, Sunland Consulting, on May 1, 2020. The following transactions occurred during the month of May.

May 1Trixie invested $7,300 cash in the business.

2Paid $900 for office rent for the month.

3Purchased $500 of supplies on account.

5Paid $100 to advertise in theCounty News.

9Received $4,400 cash for services performed.

12Withdrew $1,100 cash for personal use.

15Performed $5,900 of services on account.

17Paid $2,800 for employee salaries.

20Made a partial payment of $300 for the supplies purchased on account on May 3.

23Received a cash payment of $4,100 for services performed on account on May 15.

26Borrowed $4,600 from the bank on a note payable.

29Purchased equipment for $4,300 on account.

30Paid $350 for utilities.