The following are events or transactions for Sunshine Hotel completed in May 2022: May 1 Issued shares for $400,000 cash. 8 Purchased a building at $900,000. The company paid $250,000 and financed the remainder with a bank loan. 11 Paid $6,000 for a 6-month insurance policy on the building. 15 Purchased supplies costing $4,000 on account. 18 Received advance payments of $12,000 from customers that will be staying in the hotel next month. 20 Paid the staff $15,000 for semi-monthly payroll. 25 Paid for the supplies purchased on 15 May. 26 Paid $500 for repair and maintenance expense. 30 Received cash $13,000 from customer currently staying at the hotel. 31 Paid dividend $4,000 to shareholders. Required: Prepare general journal entries to record the above transactions. Explanations are NOT required. (10 marks)