General Journal Description Pager Credit Date Post. Ref. Debit 2014, Oct. 1 Cash 17,300 Common Stock 17,300 Oct. 4 Rent Expense 1,680 Rent Expense 1,680 Oct. 10 Notes Payable 13,000 Cash 1,000 Truck Expense llllllllllll 14,000 Oct. 13 Accounts Payable 6,750 Equipment 6,750 Oct. 14 Cash 1,160 1,160 Supplies Prepaid Insurance 2,600 Oct. 15-Insurance Cash 2,600 7,270 Oct. 15-Fees Fees Earned 7,270 Accounts Receivable On October 1, 2014, Jay Pryor established an interior decorating business, Pioneer esigns. During the month, Jay completed the following transactions related to the busi Od. 1. Jay transferred cash from a personal bank account to an account to be used for the business in exchange for common stock, $17,300. 4. Paid rent for period of October 4 to end of month, $1,680. 10. Purchased a used truck for $14,000, paying $1,000 cash and giving a note payable for the remainder. 13. Purchased equipment on account, $6,750. 14. Purchased supplies for cash, $1,160 15. Pald annual premiums on property and casualty Insurance, $2,600 15. Received cash for job completed, 57,270. Enter the following transactions on Page 2 of the two column Journal: 21. Pald creditor a portion of the amount owed for equipment purchased on October 13, 2.400 24. Recorded jobs completed on account and sent invoices to customers, 58.270. 26. Received an invoice for truck expenses, to be paid in November, 5760. 27. Paid utilities expense, $870. 27 Paid miscellaneous expenses, 5310 29. Received cash from customers on account, $3.460. 30. Pald wages of employees, 52.300. 31. Paid dividends, 51.920