The May transactions ofPina Colada Corp.were as follows.

May 4Paid $870due for supplies previously purchased on account.7Performed advisory services on account for $7,080.8Purchased supplies for $810on account.9Purchased equipment for $2,790in cash.17Paid employees $740in cash.22Received bill for equipment repairs of $840.29Paid $1,200for 12 months of insurance policy. Coverage begins June 1.