Ayayai Corporation provides security services. Selected transactions for Ayayai are as follows. Hired part-time security consultant. Salary will be $1,800 per month. First day of work will be October 15. Paid one month of rent for building for $1,800. Oct. 1 Issued common stock in exchange for $65,000 cash from investors. 2 4 7 8 10 12 16 21 24 27 31 Purchased equipment for $18,500, paying $3,500 cash and the balance on account. Paid $500 for advertising. Received bill for equipment repair cost of $350. Provided security services for event for $3,000 on account. Purchased supplies for $400 on account. Paid balance due from October 7 purchase of equipment. Received and paid utility bill for $140. Received payment from customer for October 12 services performed. Paid employee salaries and wages of $5,000.