Transactions for the month of May

May - 01 - Collected $1900 cash from customer accounts receivable.

May - 02 - Purchased supplies on account that cost $ 360.

May - 07 - Recorded services of catering to customers. Cash receipts were $610 and invoices for services on account were $ 1800.

May - 08 - The catering job was completed that was paid for in advance on April 9 ( $ 700 ).

May - 10 - Paid the utility company for the monthly utility bills that had been received in the previous month $ 340.

May - 15 - Paid $ 1800 cash for employee salaries.

May - 15 - Purchased a one-year insurance policy for $ 1200 on the refrigerator.

May - 16- Paid $ 220 on the account payable that was established when supplies were purchased on May 2 ( Total cost of supplies is $ 360 ).

May - 20- Paid a $ 400 cash dividends to the stockholder's.

May - 27- Received monthly utility bills amounting to $ 360. The bills were to be paid in the month of June.

May - 31- Recorded revenues to customers. Cash receipts were $ 900 and invoices for sales on account were $ 1400.

May - 31 -Paid $ 1800 cash for employee salaries.

The closing balance on April 30th was $ 15220. I am unable to decide what transactions should be used to prepare a balance sheet for the month of May and whether they would be classified as assets, liabilities, common stock or retained earnings. Can someone help me with that?