Mason's Restaurant and Catering Had the Following Transactions During the Month

Mason's Restaurant and Catering had the following transactions during the month of May.
May 1 Mason contributed $\$ 45,000$ cash in exchange for common stock.
$\quad$ $\quad$ 5 Paid monthly rent on the restaurant equipment, $\$ 1,650$ .
$\quad$ $\quad$ 12 Purchased office supplies on account, $\$ 1,500$ .
$\quad$ $\quad$ 15 Borrowed $\$ 25,000$ from the bank for business use.
$\quad$ $\quad$ 26 Paid $\$ 30,000$ cash for a delivery van.
$\quad$ $\quad$ 28 Paid $\$ 1,500$ on account.
$\quad$ $\quad$ 29 The business received $\$ 1,600$ for catering services for a wedding on $\quad$ $\quad$ June 11 .
$\quad$ $\quad$ 31 Revenues earned during the month included $\$ 20,500$ cash and $\quad$ $\quad$ $\quad$$\$ 14,500$ on account.
$\quad$ $\quad$ 31 Received the May utility bill for $\$ 1,000$ . The amount is due on June $\quad$ $\quad$ 10 and will be paid on that date.
$\quad$ $\quad$ 31 Paid employees' salaries $\$ 5,500$ ; restaurant rent $\$ 3,000$ and $\quad$ $\quad$ $\quad$ advertising for May $\$ 800$ . Record a compound entry.
$\quad$ $\quad$ 31 Received the bill for catering food and supplies used in May, $\$ 8,500$ .
$\quad$ $\quad$ The bill is due on June 15 and will be paid on that date.
$\quad$ $\quad$ 31 Paid cash dividends of $\$ 6,000$ . The business uses the following accounts: Cash; Accounts Receivable; Office Supplies; Delivery Van; Accounts Payable; Utilities Payable; Unearned Revenue; Notes Payable; Common Stock; Dividends; Service Revenue; Salaries Expense; Equipment Rent Expense; Restaurant Rent Expense; Utilities Expense; Catering Expense; and Advertising Expense.
Required: Journalize each transaction. Explanations are not needed.