At the end of September 2021, total owners equity for Beaulieu Group Company was $7,840. During October, the following transactions occurred:

1.		Provided services to a client and received $1,815 cash.
2.		Paid $1,050 for Octobers rent.
3.		Purchased $540 of supplies on account.
4.		Provided services to a client and billed the client $2,090.
5.		Collected $865 from the client billed in transaction 4.
6.		Received $8,240 cash from a client for services to be provided in November.
7.		Paid $7,820 cash for insurance coverage for the next 12 months.
8.		Paid for the supplies purchased on account in transaction 3.
9.		Shehla Beaulieu, the owner, withdrew $2,905 cash for personal use.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)