Blue Spruce Corp. provides security services. Selected transactions for Blue Spruce Corp. are presented below.

Oct. 1 Issued common stock in exchange for $50,200 cash from investors.

2 Hired part-time security consultant. Salary will be $1,500 per month. First day of work will be October 15.

4 Paid 1 month of rent for building for $1,500. 7 Purchased equipment for $13,700, paying $3,000 cash and the balance on account.

8 Paid $500 for advertising.

10 Received bill for equipment repair cost of $300.

12 Provided security services for event for $2,400 on account.

16 Purchased supplies for $310 on account.

21 Paid balance due from October 7 purchase of equipment.

24 Received and paid utility bill for $112. 27 Received payment from customer for October 12 services performed.

31 Paid employee salaries and wages of $3,900.

Post the transactions to T-accounts. (Post entries in the order of journal entries presented in the previous part. For accounts with zero balance select "Balance" from the list and enter "0" or leave it blank.) Cash Oct. 1 50,200 Oct.4 1500 Oct. 27 2,400 Oct. 7 3000 Oct. 8 500 Oct. 21 10700 Oct. 24 112 Oct. 31 3900 Balance 32888 Accounts Receivable Oct. 12 2400 2400 Supplies Oct. 16 310 Equipment Accounts Payable Common Stock Service Revenue Advertising Expense Salaries and Wages Expense 7 Maintenance & Repairs Expense Rent Expense Utilities Expense e Textbook and Media