Beyers Corporation provides security services. Selected transactions for Beyers are presented below. 

Oct.   1 Issued common stock in exchange for $66,000 cash from investors. 

         2 Hired part-time security consultant. Salary will be $2,000 per month. First day of work will be October 15. 

         4 Paid 1 month of rent for building for $2,000. 

         7 Purchased equipment for $18,000, paying $4,000 cash and the balance on account. 

        8 Paid $500 for advertising. 

       10 Received bill for equipment repair cost of $390. 

       12 Provided security services for event for $3,200 on account. 

      16 Purchased supplies for $410 on account. 

      21 Paid balance due from October 7 purchase of equipment. 24 Received and paid utility bill for $148. 

     27 Received payment from customer for October 12 services performed. 

     31 Paid employee salaries and wages of $5,100. 

Instructions 

a. Journalize the transactions. Do not provide explanations. 

b. Post the transactions to T-accounts. 

c. Prepare a trial balance at October 31, 2022.