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, $2,200.
	3	Paid advertising expense, $550.
	5	Paid cash for supplies, $1,200.
	6	Purchased office equipment on account, $9,300.
	10	Received cash from customers on account, $16,950.
	15	Paid creditors on account, $3,000.
	27	Paid cash for miscellaneous expenses, $520.
	30	Paid telephone bill (utility expense) for the month, $325.
	31	Fees earned and billed to customers for the month, $51,040.
	31	Paid electricity bill (utility expense) for the month, $860.
	31	Withdrew cash for personal use, $1,500.

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

CHART OF ACCOUNTSConcrete Consulting Co.General Ledger

	ASSETS
11	Cash
12	Accounts Receivable
13	Supplies
14	Office Equipment

	LIABILITIES
21	Accounts Payable

	EQUITY
31	Jason Payne, Capital
32	Jason Payne, Drawing

	REVENUE
41	Fees Earned

	EXPENSES
51	Rent Expense
52	Advertising Expense
53	Utilities Expense
54	Miscellaneous Expense