Divia Co has completed these transactions in Oct 31:

Date Transactions

1-Oct Borrowed $20,780 through a 3-year bank loan to provide the desired business liquidity.

1-Oct Paid three months' rent on a lease rental contract $6,520

1-Oct Received $ 13,000 cash and $2,000 supplies from Sally's investment of $13,000+2,000 in her start-up.

1-Oct Purchased a $10,000+2,000 office equipment from OfficeTen of which $10,000 was paid in cash and $2,000 on credit.

4-Oct Paid $3,810 premiums for a business insurance policy.

8-Oct Received $3,500 cash payment for training services provided to Pro Top.

11-Oct Completed $4,760 consulting services for Jov Biz. Amount is to be received within 120 days.

12-Oct Received $ 7,650 cash from Dri Max for training services to be provided in Dec.

15-Oct Paid $420 cash for a mobile advertisement.

17-Oct Paid part-time assistant for 2 weeks' salary $1,000.

18-Oct Paid $950 cash for supplies.

22-Oct Received cash $1,470 from Jov Biz as partial payment for work completed on 11 Oct.

25-Oct Paid $150 taxes to the authorities in cash. 

27-Oct Cash withdrawal $2,110 by Sally to pay for her expense. 

28-Oct Paid Office Ten $1,390 as part of the debt incurred on 1 Oct. 

31-Oct Supplies used in Oct is $940.  

31-Oct Recorded depreciation of office equipment for Oct using straight-line depreciation. The equipment has an estimated useful life of 50 months. The company expects to sell it for $500 at its end of life. 

31-Oct Paid $290 interest in cash to bank for the loan that the company took on 1 Oct.

31-Oct Rent expired in Oct is $1,970.  

31-Oct Insurance expired in Oct is $430.

What is the general journal, balance sheet, income statement and cash flow statement?