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 one 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
Journalize the transactions. Do not provide explanations. Post the transactions to T-accounts.

Prepare a trial balance at October 31, 2020. (Hint: Compute ending balances of T-accounts first.)