Carla Vista Corporation provides security services. Selected transactions for Carla Vista are presented below. Oct. 1 Issued common stock in exchange for $59,400 cash from investors. 2 Hired part-time security consultant. Salary will be $1,800 per month. First day of work will be October 15. 4 Paid 1 month of rent for building for $1,800. 7 Purchased equipment for $16,200, paying $3,600 cash and the balance on account. 8 Paid $1,200 for advertising. 10 Received bill for equipment repair cost of $370. 12 Provided security services for event for $2,900 on account. 16 Purchased supplies for $370 on account. 21 Paid balance due from October 7 purchase of equipment. 24 Received and paid utility bill for $133. 27 Received payment from customer for October 12 services performed. 31 Paid employee salaries and wages of $4,600.