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Account Number Account Name 101 Cash 106 Accounts Receivable 126 Computer Supplies 128 Prepaid Insurance 131 Prepaid Rent 163 Office Equipment 167 Computer Equipment 201

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Account Number Account Name 101 Cash 106 Accounts Receivable 126 Computer Supplies 128 Prepaid Insurance 131 Prepaid Rent 163 Office Equipment 167 Computer Equipment 201 Accounts Payable 301 Aster Turane, Capital Account Number Account Name 302 Aster Turane, Withdrawals 403 Computer Services Revenue 623 Wages Expense 655 Advertising Expense 676 Mileage Expense 678 Rent Expense 679 Insurance Expense 684 Repairs Expense, Computer 699 Charitable Donations Expense Oct. 1 Aster Turane invested $49,000 cash, a $18,000 computer system, and $17,000 of office equipment in the business. 2 Paid six months of rent in advance; $9,000. 3 Purchased computer supplies on credit for $1,975 from Triple-One Supplies 5 Paid $24,000 cash for one year's premium on a property and liability insurance policy. 6 Billed Norton Electric $11,300 for installing a new computer system. 8 Paid for the computer supplies purchased from Triple-One Supplies. 10 Hired Donald Gee as a part-time assistant for $345 per day, as needed. 12 Billed Norton Electric another $1,850 for computer services rendered. 15 Received $1,650 from Norton Electric on its account. 17 Paid $400 to repair equipment damaged when moving into the new office 20 Paid $2,400 for an advertisement in the local newspaper 22 Received the balance owing from Norton Electric on its account. 28 Billed Whistler Resort $6,400 for services. 31 Paid Donald Gee for nine days' work. 31 Aster Turane withdrew $1,200 cash from the business for personal use. Required 1. Set up balance column accounts based on the chart of accounts provided. 2. Prepare journal entries to record each of the following October transactions. 3. Post the October entries. 4. Prepare a trial balance at October 31, 2017 5. Prepare an income statement and a statement of changes in equity for the month ended October 31, 2017, as well as a balance sheet at October 31, 2017

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