Windsor, Inc.'s general ledger at April 30, 2017, included the following: Cash $5,900, Supplies $590, Equipment $28,320, Accounts Payable $2,480, Notes Payable $11,800, Unearned Service Revenue (from gift certificates) $1,180, Common Stock $5,900, and Retained Earnings $13,450. The following events and transactions occurred during May. May 1 Paid rent for the month of May $1,180. 4 Paid $1,300 of the account payable at April 30. 7 Issued gift certificates for future services for $1,770 cash. 8 Received $1,420 cash from customers for services performed. 14 Paid $1,420 in salaries to employees. 15 Received $940 in cash from customers for services performed. 15 221 Customers receiving services worth $830 used gift certificates in payment. Paid the remaining accounts payable from April 30. 21 22 Received $1,180 in cash from customers for services performed. 22 Purchased supplies of $830 on account. All of these were used during the month. 25 Received a bill for advertising for $590. This bill is due on June 13. 25 Received and paid a utilities bill for $470. 29 Received $2,010 in cash from customers for services performed. 29 Customers receiving services worth $710 used gift certificates in payment. 31 Interest of $60 was paid on the note payable. 31 Paid $1,420 in salaries to employees. 31 Paid income tax payment for the month $180. Using T-accounts, enter the beginning balances in the general ledger as of April 30, 2017. Cash Supplies Equipment Accounts Payable Notes Payable Unearned Service Revenue Common Stock Retained Earnings