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During its first month of operation, the Plumbing Repair Company, which, specializes in plumbing repair services, completed the following transactions.
September Transactions
Date	Transaction Description
September 1	Started a plumbing repair business by making a $100,000 deposit in a company bank account, in exchange for 20,000 shares of $5 par value common stock.
September 1	Purchased insurance for the year and paid $3,000 cash.
September 2	Paid monthly rent with $3,500 cash on a warehouse to store the plumbing equipment.
September 5	Purchased plumbing equipment for $25,000, making a $5,000 down payment and placing $20,000 on account.
September 6	Purchased supplies for $2,000 on account.
September 7	Paid $750 cash for advertising in local newspapers.
September 10	Received $15,000 in cash for plumbing services provided.
September 12	Paid $5,000 for plumbing equipment previously purchased on account on September 5th.
September 15	Provided plumbing services on account for $2,500.
September 23	Received $22,000 in cash for plumbing services provided.
September 25	Received $1,500 cash for plumbing services performed on account on September 15th.
September 28	Paid $500 cash for a utility bill.
September 30	Paid cash dividends of $1,000.
September 30	One month's insurance expired.
September 30	The inventory of supplies showed a balance of $1,200 on hand at the end of the month.