Answer the Bottom questions as GENERAL LEDGERS of Cash Checking, Accounts Receivable, Prepaid Rent, Computer Supplies, Office Equipment, Computer Equipment, Accumulated Depreciation Office Equipment, Accumulated Depreciation Computer Equipment, Accounts Payable, Wages Payable, Unearned services revenue, Retained Earnings, Common Stock, Dividends, Computer Services Revenue, Wages Expense, Rent Expense, Repairs Expense Computer, Computer Supplies Expense, Mileage Expense, Advertising Expense, Depreciation Expense Office Equipment, Depreciation Expense Computer Equipment, Income Summary.

After the Ledger make the General Journal, Unadjusted Trial Balance, Adjusted Balance, Income Statement, Statement of retained earning, Balance Sheet, and Post-closing Trial Balance.

Month	Day	Transaction
Oct.	1	Lopez invested $75,000 cash, a $25,000 computer system, and $10,000 of office equipment in the business in exchange for its common stock
	2	Paid $3,500 cash for four months' rent
	3	Purchased $1,600 of computer supplies on credit from Corvina Office Products
	5	Received $2,400 cash in advance of providing two months' installation services for Easy Leasing
	6	Billed Easy Leasing $6,200 for services performed in installing a new Web server
	8	Paid $1,600 cash for the computer supplies purchased from Corvina Office Products on October 3
	10	Paid Mileage Expense of $384 for the company vehicle
	12	Billed Easy Leasing another $1,950 for services performed
	15	Received $6,200 cash from Easy Leasing on its account
	17	Paid $900 cash to repair computer equipment that was damaged when moving it
	20	Paid $1,790 cash for an advertisement in the local newspaper
	22	Received $1,950 cash from Easy Leasing on its account
	28	Billed Clark Company $7,300 for services performed
	31	Paid $1,050 cash for Michelle Jones' wages for seven days' work
	31	Paid $4,000 cash for dividends

Adjusting entries for year ended October 31, 20--:

The following additional facts are collected for use in making ADJUSTED ENTRIES prior to preparing financial statements for the company's first month:

1. The October 31 inventory count of computer supplies shows $900 still available

2. As of October 31, Michelle Jones has not been paid for four days of work at $150 per day

3. The company's computer is expected to have a five year life with $1,000 salvage value (compute 1 months' worth of depreciation)

4. The office equipment is expected to have a four year life with $400 salvage value (compute 1 months' worth of depreciation)

5. One of the four months' prepaid rent has expired

6. One month of the installation services paid in advance on October 5 has now been provided and earned

7. Services were performed but not yet billed to Easy Leasing for $1,500

Please follow it like the example below:

Date Description Debit Credit Balance