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