Transactions for Skysong Company 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 0 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 B.D. invests $3,800 cash in exchange for common stock to start his welding business, Skysong Company.

3 Buys equipment on account for $1,086.

13 Pays $410 to landlord for May rent.

21 Bills Noble Corp. $500 for welding work done. (Use Service Revenue account.)