Flounder Corp. provides security services. Selected transactions for Flounder Corp. are presented below.

Oct. 1		Issued common stock in exchange for $55,400 cash from investors.
2		Hired part-time security consultant. Salary will be $1,700 per month. First day of work will be October 15.
4		Paid 1 month of rent for building for $1,700.
7		Purchased equipment for $15,100, paying $3,400 cash and the balance on account.
8		Paid $900 for advertising.
10		Received bill for equipment repair cost of $340.
12		Provided security services for event for $2,700 on account.
16		Purchased supplies for $340 on account.
21		Paid balance due from October 7 purchase of equipment.
24		Received and paid utility bill for $124.
27		Received payment from customer for October 12 services performed.
31		Paid employee salaries and wages of $4,300.

Journalize the transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Post the transactions to T-accounts. (Post entries in the order of journal entries presented in the previous part. For accounts with zero balance select "Balance" from the list and enter "0" or leave it blank.)

Prepare a trial balance at October 31, 2022.

Date Account Titles and Explanation Debit Credit | Oct1 Cash 55400 Common Stock 55400 Oct. 2 No Entry No Entry Oct.4 Rent Expense Rent Ex 1700 Cash 1700 Oct. 7 Equipment 15100 Cash 3400 Accounts Payable 11700 Oct. 8 Advertising Expense 900 Cash 900 Oct. 10 Maintenance and Repairs Expense 340 Accounts Payable 340 Oct. 12 Accounts Receivable Service Revenue 2700 Oct. 16 Supplies Accounts Payable 340 Oct. 21 | Accounts Payable 11700 Cash 11700 | Oct. 24 V Utilities Expense Cash 224 Oct. 27 Cash 2700 Accounts Receivable 2700 Oct. 31 Salarles and Wages Expense Cash 4300 Cash Balance 7 Accounts Receivable Supplies Equipment Accounts Payable Common Stock Service Revenue Advertising Expense Salaries and Wages Expense Maintenance & Repairs Expense Rent Expense Utilities Expense Prepare a trial balance at October 31, 2022. FLOUNDER CORP. Trial Balance Debit Credit