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

Oct. 1		Issued common stock in exchange for $80,500 cash from investors.
2		Hired part-time security consultant. Salary will be $2,400 per month. First day of work will be October 15.
4		Paid 1 month of rent for building for $2,400.
7		Purchased equipment for $22,000, paying $4,900 cash and the balance on account.
8		Paid $600 for advertising.
10		Received bill for equipment repair cost of $480.
12		Provided security services for event for $3,900 on account.
16		Purchased supplies for $500 on account.
21		Paid balance due from October 7 purchase of equipment.
24		Received and paid utility bill for $181.
27		Received payment from customer for October 12 services performed.
31		Paid employee salaries and wages of $6,200.
1)Journalize the transactions. 2)Post the transactions to T-accounts. 3) Prepare a trial balance at october 31, 2017.