Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $21,000 cash. After those seven transactions, the ledger included the following accounts with normal balances.

Cash	$ 37,527
Office supplies	1,100
Prepaid insurance	5,000
Office equipment	10,800
Accounts payable	10,800
Common stock	21,000
Dividends	3,573
Services revenue	36,000
Rent expense	9,800

The following seven transactions produced the account balances shown above.

1. Y. Min invested $21,000 cash in the business in exchange for common stock.
2. Paid $9,800 cash for monthly rent expense for May.
3. Paid $5,000 cash in advance for the annual insurance premium beginning the next period.
4. Purchased office supplies for $1,100 cash.
5. Purchased $10,800 of office equipment on credit (with accounts payable).
6. Received $36,000 cash for services provided in May.
7. The company paid a $3,573 cash dividend.

2. Prepare a Cash T-account for the above transactions, and compute the ending Cash balance. Code each entry with one of the transaction codes a through g.

Cash

Beginning Balance	0
Ending Balance