Carla Vista Computer Corporation had the following openingaccount balances at the end of April: Cash $ 4,700; AccountsReceivable $6,400; Accounts Payable $ 1,900; Common Shares $ 4,800;and Retained Earnings $ 4,400. It entered into the followingtransactions during the month of May:

1.		Purchased equipment on account for$ 8,300.
2.		Paid $ 1,600 for rent for the monthof May.
3.		Provided computer services for $3,400 on account.
4.		Paid Ontario Hydro $ 200 cash forutilities used in May.
5.		Borrowed $ 19,900 from thebank.
6.		Paid supplier for equipmentpurchased in transaction 1.
7.		Purchased a one-year accidentinsurance policy for $ 600 cash.
8.		Received $ 2,700 cash in partialpayment of the account owed in transaction 3.
9.		Declared and paid $ 500 ofdividends to shareholders.
10.		Paid income tax of $ 260 for themonth.

Journalize the transactions. (Credit account titles areautomatically indented when the amount is entered. Do not indentmanually. If no entry is required, select "No Entry" for theaccount titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
1.	Enter an account title	Enter a debit amount	Enter a credit amount
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2.	Enter an account title	Enter a debit amount	Enter a credit amount
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3.	Enter an account title	Enter a debit amount	Enter a credit amount
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4.	Enter an account title	Enter a debit amount	Enter a credit amount
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5.	Enter an account title	Enter a debit amount	Enter a credit amount
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6.	Enter an account title	Enter a debit amount	Enter a credit amount
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7.	Enter an account title	Enter a debit amount	Enter a credit amount
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8.	Enter an account title	Enter a debit amount	Enter a credit amount
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9.	Enter an account title	Enter a debit amount	Enter a credit amount
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10.	Enter an account title	Enter a debit amount	Enter a credit amount
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List of Accounts