Date	Account Titles	Debit	Credit
3-Oct	Equipment
	Cash
	(To record purchase of Equipment)
5-Oct	Accounts Receivables
	Service Revenue
	(Being customers billed for services provided)
6-Oct	Accounts Payable
	Cash
	(Being partial payables paid off)
7-Oct	Prepaid Legal Expenses
	Cash
	(Being retainer fees paid)
11-Oct	Electricity Expense
	Electricity Payable
	(Being electricity bill received and due)
11-Oct	Cash
	Accounts Receivables		(
11-Oct	Telephone Expenses
	Telephone Payable
	(Being telephone bill received and due)
12-Oct	Electricity Payable
	Cash
14-Oct	Cash Dividends
	Dividends Payable
	(Being cash dividends declared)
17-Oct	Legal Expenses
	Prepaid Legal Expenses
	(Being legal expenses adjusted)
18-Oct	Dividends Payable
	Cash
	(Being dividends paid)
25-Oct	Investment in shares of Company C
	Cash
	(Being 15000 shares acquired)
31-Oct	Supplies Expense
	Supplies
	(Being supplies Expense recorded)
31-Oct	Depreciation Expense
	Accumulated Depreciation
	(Being one month depreciation on equipment charged)
31-Oct	Cash Dividends
	Cash
	(Being dividends paid)

Please create a chart of accounts from the journal entries above including the accounts reference number (ex. 101, 102,152)