5. Paid 1 year's rent of $ 6000 in advance. CREDIT Joumalize the following transactions of ATS Service Company for the month of October 2016. 1. Tank Saygl invested $200,000 cash and $ 50,000 worth of office equipment for the establishment of the business. DEBIT 10.000 PREPAID RENT EXPENSE ENTRIES ACCOUNTS 1) OFF. EQUIP CASH N/PAYABLE 7.000 3.000 (5) 6.000 CASH (1) 200.000 7.000 (2) CREDIT DEBIT 6.000 (4) 20.000 6.000 (5) 3. Purchased office supplies for $5,000 on account. OFFICE SUPPLIES (3) 5.000 ENTRIES ACCOUNTS 1) PREPAID RENT CASH 6.000 5.000 (9) (7) 9.000 (8) 10.000 ACCOUNT PAYABLE (9) 5.000 5.000 (3) 6. Provided service to ENES Company for $15,000 on account. OFFICE EQUIPMENT (1) 50.000 (2) 10.000 CREDIT ENTRIES ACCOUNTS 1) OFF. SUPPLIES A/PAYABLE DEBIT 5.000 ACCOUNT RECEIVABLE (6) 15.000 10.000 (8) 5.000 CAPITAL 250.000 (1) CREDIT ENTRIES ACCOUNTS 1) A/RECEIVABLE SERVICE REVENUE DEBIT 15.000 15.000 4. Provided service to TURAY Company for $30,000: collecting $ 20,000 in cash and received a 1-month note for the balance. DEBIT CREDIT ENTRIES ACCOUNTS 1) CASH OFF. EQUIP CAPITAL 200.000 50.000 SERVICE REVENUE 250.000 30.000 (4) 7. Collected $ 9.000 for a service that will be completed over the next 6 months 15.000 (6) 2. Purchased office equipment for $ 10,000 paying $ 7,000 in cash and signing a 3-months note for the balance UNEARNED SERVICE REVENUE 9.000 (7) NOTE PAYABLE 3.000 (2) NOTE RECEIVABLE (4) 10.000 CREDIT ENTRIES 1) ACCOUNTS CASH UN. SERV. REV DEBIT 9.000 9.000 CREDIT ENTRIES ACCOUNTS 1) CASH N/RECEIVABLE SERVICE REVENUE DEBIT 20.000 10.000 30.000 8. Collected $ 10,000 from ENES Company. CREDIT ENTRIES ACCOUNTS 1) CASH A/RECEIVABLE DEBIT 10.000 10.000 9. Paid for the supplies purchased on account. ENTRIES ACCOUNTS 1) A/PAYABLE CASH DEBIT 5.000 CREDIT 5.000