Daube Industries' operations for the month of October are summarized as follows: A. Provided $5,400 of services in October on account but none of this amount was collected in October. B. Received $3,500 cash from customers for services on the days they were provided in October. C. Received $1,400 cash for services to be provided in November. D. Received $4,700 cash from customers on account for services provided in September. E. Paid September's warehouse rental bill on account in the amount of $1,200. F. Received October's warehouse rental bill of $1,000 on the last day of the month; set it aside to be paid at a later date. Required: a. Prepare journal entries to record the transactions identified among activities