Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $24,000 cash. After those seven transactions, the ledger included the following accounts with normal balances.

Cash $ 46,618
Office supplies 900
Prepaid insurance 4,700
Office equipment 13,400
Accounts payable 13,400
Common stock 24,000
Dividends 4,072
Services revenue 40,000
Rent expense 7,710
The following seven transactions produced the account balances shown above.
Y. Min invested $24,000 cash in the business in exchange for common stock.
Paid $7,710 cash for monthly rent expense for May.
Paid $4,700 cash in advance for the annual insurance premium beginning the next period.
Purchased office supplies for $900 cash.
Purchased $13,400 of office equipment on credit (with accounts payable).
Received $40,000 cash for services provided in May.
The company paid a $4,072 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.