Pamper Me Salon Inc.'s general ledger at April 30, 2015, included the following: Cash $5,000; Supplies $500; Equipment $24,000; Accounts Payable $2,100; Bank Loan Payable $10,000; Unearned Revenue (from gift certificates) $1,000; Common Shares $5,000; and Retained Earnings $11,400. The following events and transactions occurred during May:

May 1 Paid rent for the month of May, $1,000.

4 Paid $1,100 of the account payable at April 30.

7 Issued gift certificates for future services for $1,500 cash.

8 Received $1,200 cash from customers for services performed.

14 Paid $1,200 in salaries to employees.

15 Received $800 in cash from customers for services performed.

15 Customers receiving services worth $700 used gift certificates in payment.

21 Paid the remaining accounts payable from April 30.

22 Received $1,000 in cash from customers for services performed.

22 Purchased supplies of $700 on account. All of these were used during the month.

25 Received a bill for advertising for $500. This bill is due on June 13.

25 Received and paid a utilities bill for $400.

29 Received $1,700 in cash from customers for services performed.

29 Customers receiving services worth $600 used gift certificates in payment.

31 Interest of $50 was paid on the bank loan.

31 Paid $1,200 in salaries to employees.

31 Paid income tax installment for the month, $150.

Instructions

(a) Using T accounts, enter the beginning balances in the general ledger as at April 30.

(b) Journalize the May transactions.

(c) Post the May journal entries to the general ledger.

(d) Prepare a trial balance as at May 31.