Bothwell Plumbing entered into the following transactions during the month of May:

Required:
a Prepare journal entries to record the preceding transactions.
b List the source documents normally used to record these transactions.

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Date 4 May 15 28 31 31 Transaction Installed plumbing in new house under construction; contractor agreed to pay contract price of $1980 in 30 days. Made plumbing repairs for customer and collected $88 for services performed. Paid $77 for May telephone bill. Paid $9000 to employees for May salaries including PAYG Tax Payble of $900. Received $110 electricity bill, to be paid in early June.