The cash records and bank statement for the month of May for Diaz Entertainment are shown below. Cash Balance May 1, 2021 +Cash Receipts $11,640 DIAZ ENTERTAINMENT Cash Account Records May 1, 2021, to May 31, 2021 Cash Disbursements $11,740 Cash Disbursements Desc. $5,360 Cash Receipts Date Desc. Amount Date Check# 5/3 Sales $ 1,380 5/7 471 Legal fees 5/10 Sales 1,810 5/12 472 Property tax 5/17 Sales 2,440 5/15 473 Salaries 5/24 Sales 2,910 5/22 474 Advertising 5/31 Sales 3,100 5/30 475 Supplies 5/31 476 Salaries $11,640 Cash Balance May 31, 2021 $5,260 Amount $1,220 1,590 3,520 1,420 470 3,520 $11,740