The May transactions were as follows:

May 2 Received $450 cash from customers on account.

8 Invoiced customers for services performed, $1,750.

12 Paid employee salaries, $600.

15 Performed $300 of services for customers who paid in advance in April

for services to be performed in May.

18 Paid $800 to creditors on account.

25 Paid a $250 cash dividend (declared and paid).

31 Paid electricity, $350.

Required

a) Journalise the transactions.

b) Post to the ledger accounts, which you prepared in part a).

c) Prepare a trial balance as at 31 May.