The company has not had an accountant for a month. You are given the transactions for May, 2013 and asked to bring the records up to date. You will be required to journalize all transactions, post to the General Ledger and prepare a Trial Balance Below is the list of accounts and the transactions that have occurred during the month of May. Please note that since this company has been around for a while you are not required to journalize the opening account balances. Opening account balances should be forwarded to the appropriate general ledger account.

Opening Account Balances

Bank: $6500 Office Supplies: 700 Furniture and Equipment: 10000 Automobile: 27100 Bank Loan: 20000 Capital: 24300

Berrigan Enterprises Chart of Accounts

100 Bank

131 Office Supplies

141 Furniture and Equipment

142 Automobile

200 Accounts Payable - Tom's Service

201 Accounts Payable - Wilson's Stationery

210 Bank Loan

220 HST Payable

230 HST Recoverable

300 Linda Berrigan, Capital

301 Linda Berrigan, Drawings

400 Revenue

500 Advertising Expense

501 Automobile Expense

502 Salaries Expense

503 Telephone Expense

504 Utilities Expense

505 Rent Expense

May Transactions

May 2 Received $4,000 commission for the sale of property

May 3 Paid $1,700 for the month's rent for the office

May 5 Received a bill from Tom's Service Centre for $296 plus HST of 13% to be paid May 31

May 6 Received $5,000 commission for the sale of property

May 8 Received a bill for $450 plus HST from Wilson's Stationery to be paid May 28

May 11 Paid $350 plus HST for a new filing cabinet, cheque 420

May 16 Received $8,000 commission for sale of property

May 16 Paid Employee salaries in the amount of $900 cheque 421

May 16 Withdrew $1,000 for personal use cheque 422

May 18 Paid $690 to the Brampton Guardian for Advertising cheque 423

May 19 Received commissions totaling $15,500 for the sale of properties

May 22 Paid a telephone bill of $175 plus HST cheque 424

May 23 Paid utilities bill of $200 plus HST

May 25 Withdrew $1,500 for personal use

May 28 Paid Wilson's Stationery in full

May 29 Paid Employee Salaries in the amount of $900 cheque 425

May 31 Paid Tom's Service Centre the full amount owing cheque 426