P$3\mathrm{.}9$A $($LO $3,4,5)($Record and post transactions; prepare trial balance.$)$ Pamper Me Salon Inc.$\text{'}$s general ledger at April $30,2024,$ showed Cash $$5,000$; Supplies $$500$; Equip. $$24,000$; Accounts Payable $$2,100$; Deferred Revenue $($from gift certificates$)$ $$1,00.$ Ank Loan Payable $$10,000$; Common Shares $$5,000$; and Retained Earnings $$11,400.$ The following transactions occurred during May:

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

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

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

$15$ Received $$2,000$ from customers for services performed to date.

$15$ Paid $$1,200$ in salaries to employees.

$17$ Customers receiving services worth $$700$ used gift certificates in payment.

$18$ Paid the remaining accounts payable from April $30.$

$22$ Purchased supplies for $$700$ on account.

$24$ Received a bill for advertising for $$500.$ This bill is due on June $22.$

$25$ Received and paid a utilities bill for $$400.$

$28$ Received $$2,100$ from customers for services performed.

$20$ Customers receiving services worth $$600$ used gift certificates in payment.

$30$ Interest of $$50$ was paid on the bank loan.

Faid $$1,200$ in salaries to employees.