1	Helen Kennedy invested $70,000 cash in the business.
2	Paid October office rent of $4,000; issued Check 1001.
5	Purchased desks and other office furniture for $18,000 from Office Furniture Mart, Inc.; received Invoice 6704 payable in 60 days.
6	Issued Check 1002 for $4,100 to purchase art equipment.
7	Purchased supplies for $1,670; paid with Check 1003.
10	Issued Check 1004 for $800 for office cleaning service.
12	Performed services for $4,200 in cash and $1,800 on credit. (Use a compound entry.)
15	Returned damaged supplies for a cash refund of $300.
18	Purchased a computer for $3,000 from Office Furniture Mart, Inc., Invoice 7108; issued Check 1005 for a $1,750 down payment, with the balance payable in 30 days. (Use one compound entry.)
20	Issued Check 1006 for $9,500 to Office Furniture Mart, Inc., as payment on account for Invoice 6704.
26	Performed services for $4,800 on credit.
27	Paid $375 for monthly telephone bill; issued Check 1007.
30	Received $4,200 in cash from credit customers.
30	Mailed Check 1008 to pay the monthly utility bill of $1,080.
30	Issued Checks 10091011 for $9,000 for salaries.

Post the above transactions to the ledger accounts.

Cash

Account No. 101

Accounts Receivable

Account No. 111

Date

Debit

Credit

Balance

Date

Debit

Credit

Balance

Supplies

Account No. 121

Office Equipment

Account No. 141

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Debit

Credit

Balance

Date

Debit

Credit

Balance

Art Equipment

Account No. 151

Accounts Payable

Account No. 202

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Debit

Credit

Balance

Date

Debit

Credit

Balance

Helen Kennedy, Capital

Account No. 301

Helen Kennedy, Drawing

Account No. 302

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Debit

Credit

Balance

Date

Debit

Credit

Balance

Fees Income

Account No. 401

Office Cleaning Expense

Account No. 511

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Debit

Credit

Balance

Date

Debit

Credit

Balance

Rent Expense

Account No. 514

Salaries Expense

Account No. 517

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Debit

Credit

Balance

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Debit

Credit

Balance

Telephone Expense

Account No. 520

Utilities Expense

Account No. 523

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Debit

Credit

Balance

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Debit

Credit

Balance