Concrete Consulting Co. has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Jason Payne, Capital; Jason Payne, Drawing; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense.

Transactions
Oct.	1	Paid rent for the month, $2,800.
	3	Paid advertising expense, $625.
	5	Paid cash for supplies, $1,350.
	6	Purchased office equipment on account, $9,200.
	10	Received cash from customers on account, $15,850.
	15	Paid creditors on account, $3,180.
	27	Paid cash for miscellaneous expenses, $500.
	30	Paid telephone bill (utility expense) for the month, $350.
	31	Fees earned and billed to customers for the month, $49,840.
	31	Paid electricity bill (utility expense) for the month, $800.
	31	Withdrew cash for personal use, $1,600.

Journalize the following selected transactions for October 2019 in a two-column journal. Refer to the Chart of Accounts for exact wording of account titles.