Record these transactions in your books using a spreadsheet format:

June 1 Invested cash in Norman Environmental Services and received common stock $61000
June 2 Borrowed from the First Bank of Baltimore and signed a promissory note $47500
June 3 Purchased Supplies with Cash $1300
June 4 Purchased a computer from a local office supply store on account $1025
June 5 Provided tutorial services on account for 3 students $2425
June 5 Paid rent for the month $950
June 6 Placed and paid for an ad in a newspaper to run this month $190
June 7 Paid the office supply store fully for the computer purchased on June 4
June 8 Received $270 cash from tutorial services provided on account on June 5
June 15 Provided additional tutorial services to students for cash $300
June 30 Determined that $300 of supplies was remaining
June 30 Declared and paid dividends in the amount of $450

SHAMINA TUTORIAL SERVICES
Summary of Transactions
Month of March 2013

	Assets				=	Liabilities		+	Stockholders' Equity
Date	Cash	Account Receivable	Supplies	Equipment		Account Payable	Notes Payable		Common Stock	Retained Earning
Beginning balance	$0	$0	$0	$0		$0	$0		$0	$0
1-Jun
2-Jun
3-Jun
4-Jun
5-Jun
5-Jun
6-Jun
7-Jun
8-Jun
15-Jun
30-Jun
30-Jun
Ending balance