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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

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. st 4 Paid $1,300 of the account payable at April 30. 7 Issued gift certificates for future services for $1,770 cash. 00 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 Customers receiving services worth $830 used gift certificates in payment. 21 Paid the remaining accounts payable from April 30. 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. May 25 Cash Advertising Expense Cash 590 May 25 Utilities Expense 470 Cash May 29 Cash May 29 Service Revenue Unearned Service Revenue Service Revenue May 31 Interest Expense Cash 2010 710 60 May 31 Salaries and Wages Expense 1420 Cash May 31 Income Tax Expense Cash 180 830 590 470 2010 710 60 60 1420 180 May 1 Rent Expense 1180 Cash May 4 Accounts Payable Cash May 4 Cash Unearned Service Revenue May 8 Cash 1300 1770 1420 Service Revenue May 14 Salaries and Wages Expense 1420 Cash May 15 Cash May 15 Service Revenue Unearned Service Revenue Service Revenue May 21 Accounts Payable Cash May 22 Cash Service Revenue May 22 Supplies 940 830 1180 1180 830 1180 1300 1770 1420 1420 940 830 1180 1180

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