Exercise 3-13 This information relates to McCall Real Estate Agency. Oct. 1 Stockholders invest $30,300 in exchange for common stock of the corporation. 2 Hires an administrative assistant at an annual salary of $31,440. 3 Buys office furniture for $3,730, on account. 6 Sells a house and lot for E. C. Roads; commissions due from Roads, $10,120 (not paid by Roads at this time). 10 Receives cash of $130 as commission for acting as rental agent renting an apartment. 27 Pays $690 on account for the office furniture purchased on october 3 30 Pays the administrative assistant $2,620 in salary for October