Concord Corporation provides security services. Selected transactions for Concord are as follows.

Oct. 1		Issued common stock in exchange for $65,400 cash from investors.
2		Hired part-time security consultant. Salary will be $1,840 per month. First day of work will be October 15.
4		Paid one month of rent for building for $1,840.
7		Purchased equipment for $19,100, paying $4,550 cash and the balance on account.
8		Paid $880 for advertising.
10		Received bill for equipment repair cost of $430.
12		Provided security services for event for $3,400 on account.
16		Purchased supplies for $465 on account.
21		Paid balance due from October 7 purchase of equipment.
24		Received and paid utility bill for $140.
27		Received payment from customer for October 12 services performed.
31		Paid employee salaries and wages of $5,450.

Post the transactions to T-accounts.