I, Financial Accounting, 8e CALCU Exercise 3-9 This information relates to McCall Real Estate Agency. Oct. 1 2 3 6 10 27 30 Stockholders invest $31,100 in exchange for common stock of the corporation. Hires an administrative assistant at an annual salary of $31,320. Buys office furniture for $3,970, on account. Sells a house and lot for E. C. Roads; commissions due from Roads, $12,380 (not paid by Roads at this time). Receives cash of $240 as commission for acting as rental agent renting an apartment. Pays $770 on account for the office furniture purchased on October 3. Pays the administrative assistant $2,610 in salary for October. Journalize the transactions. (If no entry is required, select "No entry for the account titles and enter O for the amounts. Credit ac indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Oct. 1 Cash 31,100 21.100