30 30 30 30 Issued Cheque 1023 for $415 to pay for cleaning services (Le. Maintenance Expense) for the month. Purchased additional equipment for $6,000 from Master Equipment Company; issued Cheque 1024 for $1,300 and negotiated a loan (Le. Note Payable) for the remainder. The equipment has a ve-year life and no salvage value. Received advance payment for tax work for new clients in the amount of $2,725. Provided services for $545 in cash and $325 on credit on October 30