Sweet Catering completed the following selected transactions during May $2016$:

May $1$: Prepaid rent for three months, $$1,200$

May $5$: Received and paid electricity bill, $$50$

May $9$: Received cash for meals served to customers, $$3,020$

May $14$: Paid cash for kitchen equipment, $$3,280$

May $23$: Served a banquet on account, $$2,520$

May $31$: Made the adjusting entry for rent $($from May $1).$

May $31$: Accrued salary expense, $$1,380$

May $31$: Recorded depreciation for May on kitchen equipment, $$180$

parentheses or a negative sign.

parentheses or a negative sign.