Concrete Consulting Co. has the following accounts in its general ledger: 

Cash; Accounts receivable; supplies; Office team; Accounts payable; Jason Payne, Capital; Jason Payne, drawing; Fees earned; Rental costs; Advertising expenses; Expenditure of public services; Miscellaneous expenses.

Minutes
Oct.	1	Rent paid for the month, $2,100.
	3	Advertising expenses paid, $650.
	5	Paid cash for supplies, $1,350.
	6	Office equipment purchased on account, $9,300.
	10	Received cash from customers on account, $15,600.
	15	Creditors paid on account, $3,360.
	27	Paid cash for miscellaneous expenses, $500.
	30	Paid phone bill (utility charges) for the month, $300.
	31	Fees earned and billed to clients for the month, $51,230.
	31	Electricity bill paid (utility expenses) for the month, $840.
	31	Withdrew cash for personal use, $1,650.

Journalize the selected transactions above for October 2019 in a two-column journal.