Sweet Catering completed the following selected transactions during May 2018 :

Follow the format below for each transaction:

May 1 Prepaid rent for three months, $1,200. 5 Received and paid electricity bill, $300 9 Received cash for meals served to customers, $2,000 14 Paid cash for kitchen equipment, $2,100. 23 Served a banquet on account, $2,900 1 Made the adjusting entry for rent (from May 1) 1 Accrued salary expense, $1,400. 31 Recorded depreciation for May on kitchen equipment, $35