Transactions for Sheffield SE for the month of May are presented below. Prepare journal entries for each of these transactions. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) May 1 3 B.D. Sheffield invests 4,310 cash in exchange for ordinary shares to start his welding business. Buys equipment on account for 1,058. 13 Pays 423 to landlord for May rent. 21 Bills Noble Corp. 510 for welding work done. (Use Service Revenue account.)