Innovative Consulting Co. has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Common Stock; Retained Earnings; Dividends; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense.

Transactions
Oct.	1	Paid rent for the month, $2,300.
	4	Paid advertising expense, $700.
	5	Paid cash for supplies, $1,250.
	6	Purchased office equipment on account, $9,600.
	12	Received cash from customers on account, $17,000.
	20	Paid creditor on account, $3,050.
	27	Paid cash for miscellaneous expenses, $560.
	30	Paid telephone bill for the month, $300.
	31	Fees earned and billed to customers for the month, $51,470.
	31	Paid electricity bill for the month, $810.
	31	Paid dividends, $1,750.

Journalize the transactions for October 20Y2 in a two-column journal. Refer to the Chart of Accounts for exact wording of account titles.

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT	ASSETS	LIABILITIES	EQUITY
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