Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $25,000 cash. After those seven transactions, the ledger included the following accounts with normal balances.

Cash	$ 42,563
Office supplies	880
Prepaid insurance	5,300
Office equipment	14,700
Accounts payable	14,700
Common stock	25,000
Dividends	3,447
Services revenue	37,000
Rent expense	9,810

The following seven transactions produced the account balances shown above.

1. Y. Min invested $25,000 cash in the business in exchange for common stock.
2. Paid $9,810 cash for monthly rent expense for May.
3. Paid $5,300 cash in advance for the annual insurance premium beginning the next period.
4. Purchased office supplies for $880 cash.
5. Purchased $14,700 of office equipment on credit (with accounts payable).
6. Received $37,000 cash for services provided in May.
7. The company paid a $3,447 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.