Windsor, Inc.s general ledger at April 30, 2017, included the following: Cash $4,700, Supplies $470, Equipment $22,560, Accounts Payable $1,970, Notes Payable $9,400, Unearned Service Revenue (from gift certificates) $940, Common Stock $4,700, and Retained Earnings $10,720. The following events and transactions occurred during May. May 1 Paid rent for the month of May $940. 4 Paid $1,030 of the account payable at April 30. 7 Issued gift certificates for future services for $1,410 cash. 8 Received $1,130 cash from customers for services performed. 14 Paid $1,130 in salaries to employees. 15 Received $750 in cash from customers for services performed. 15 Customers receiving services worth $660 used gift certificates in payment. 21 Paid the remaining accounts payable from April 30. 22 Received $940 in cash from customers for services performed. 22 Purchased supplies of $660 on account. All of these were used during the month. 25 Received a bill for advertising for $470. This bill is due on June 13. 25 Received and paid a utilities bill for $380. 29 Received $1,600 in cash from customers for services performed. 29 Customers receiving services worth $560 used gift certificates in payment. 31 Interest of $50 was paid on the note payable. 31 Paid $1,130 in salaries to employees. 31 Paid income tax payment for the month $140

Journalize the may transactions