At the end of September 2021, total owner’s equity for Beaulieu Group Company was $8,050. During October, the following transactions occurred:

1. Provided services to a client and received $1,820 cash.

2. Paid $1,095 for October’s rent.

3. Purchased $450 of supplies on account.

4. Provided services to a client and billed the client $2,105.

5. Collected $1,225 from the client billed in transaction 4.

6. Received $7,960 cash from a client for services to be provided in November.

7. Paid $8,120 cash for insurance coverage for the next 12 months.

8. Paid for the supplies purchased on account in transaction 3.

9. Shehla Beaulieu, the owner, withdrew $2,800 cash for personal use.

Instructions

Journalize the transactions.