Windsor, Inc.'s general ledger at April 30, 2022, 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. Using T-accounts, enter the beginning balances in the general ledger as of April 30, 2022. Cash Supplies Equipment Accounts Payable Notes Payable Unearned Service Revenue Common Stock Retained Earnings Journalize the May transactions. (If no entry is required, select "No entry" for the account titles and enter O 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.) Date Account Titles and Explanation Debit Credi Post the May journal entries to the ledger. (Post entries in the order of information presented in the question.) Cash Apr. 30 4,700 Supplies Apr. 30 Equipment Apr. 30 22,560 Accounts Payable Apr. 30 1,970 Notes Payable Apr. 30 9,400 Unearned Service Revenue Apr. 30 940 Common Stock Apr. 30 4,700 Retained Earnings Apr. 30 10,720 Rent Expense Supplies Expense Advertising Expense Utilities Expense Interest Expense Income Tax Expense Prepare a trial balance on May 31, 2022. WINDSOR, INC. Trial Balance Debit Credit Totals -14 $