During October 2016, Paws Veterinary Clinic completed the following transactions:

Oct.

1

Paws received $30,000 cash and issued common shares to shareholders

4

Purchased supplies, $1,000, and equipment, $2,600 on account

5

Performed checkup services, and received cash, $1,500

7

Paid cash to acquire land for an office site, $22,000

11

Performed a surgery on a sick cat, and billed the customer $500

16

Paid for the equipment, purchased Oct 4 on account

17

Paid the telephone bill, $95

18

Received partial payment from client on account, $250

22

Paid the water and electricity bills, $400