Common Stock Service Revenue Salaries and Wages Expense Cash Accounts Receivable Equipment Accounts Payable Common Stock This information relates to Ayayai Real Estate Agency. Oct. 1 Stockholders invest $31,300 in exchange for common stock of the corporation. 2 Hires an administrative assistant at an annual salary of $32,640. 3 Buys office furniture for $3,830, on account. 6 Sells a house and lot for E. C. Roads; commissions due from Roads, $10,220 (not paid by Roads at this time). 10 Receives cash of $230 as commission for acting as rental agent renting an apartment. 27 Pays $660 on account for the office furniture purchased on October 3. 30 Pays the administrative assistant $2,720 in salary for October. Prepare a trial balance at October 31, 2025