Analyze the transactions for October and record each transaction in the proper journal. (Use 10 as the number for the first page of each special journal and 16 as the number for the first page of the general journal.)

The Fashion Rack Chart of Accounts
Assets		Liabilities
101	Cash	203	Accounts Payable
111	Accounts Receivable	221	Social Security Tax Payable
112	Allowance for Doubtful Accounts	222	Medicare Tax Payable
121	Merchandise Inventory	223	Employee Income Tax Payable
131	Supplies	225	Federal Unemployment Tax Payable
133	Prepaid Insurance	227	State Unemployment Tax Payable
135	Prepaid Advertising	229	Salaries Payable
141	Equipment	231	Sales Tax Payable
142	Accumulated DepreciationEquipment
Owners Equity		Expenses
301	Teresa Lojay, Capital	611	Advertising Expense
302	Teresa Lojay, Drawing	614	Depreciation ExpenseEquipment
399	Income Summary	617	Insurance Expense
Revenues		620	Uncollectible Accounts Expense
401	Sales	623	Janitorial Services Expense
402	Sales Returns and Allowances	626	Payroll Taxes Expense
Cost of Goods Sold		629	Rent Expense
501	Purchases	632	Salaries Expense
502	Freight In	635	Supplies Expense
503	Purchases Returns and Allowances	638	Telephone Expense
504	Purchases Discounts	644	Utilities Expense