Ivanhoe Corporation provides security services. Selected transactions for Ivanhoe are presented below.

Oct. $1$ Issued common stock in exchange for $$68,600$ cash from investors.

$2$ Hired part$-$time security consultant. Salary will be $$2,100$ per month. First day of work will be October $15.$

$4$ Paid $1$ month of rent for building for $$2,100.$

$7$ Purchased equipment for $$18,700,$ paying $$4,200$ cash and the balance on account.

$8$ Paid $$1,800$ for advertising.

$10$ Received bill for equipment repair cost of $$430.$

$12$ Provided security services for event for $$3,300$ on account.

$16$ Purchased supplies for $$430$ on account.

$21$ Paid balance due from October $7$ purchase of equipment.

$24$ Received and paid utility bill for $$154.$

$27$ Received payment from customer for October $12$ services performed.

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. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

Post the transactions to T$-$accounts and determine month$-$end balances. $($Post entries in the order of journal entries presented in the

previous part. For accounts with zero balance select "Bal." from the list and enter $"0"$ on the normal balance side of the account or leave it

blank.$)$

Cash

Accounts Receivable

Supplies

Equipment

Accounts Payable

Common Stock

Service Revenue

Service Revenue

Advertising Expense

Salaries and Wages Expense

Rent Expense

Utilities Expense

Prepare a trial balance at October $31,2025.($Do not list those accounts that have zero ending balance.$)$

IVANHOE CORPORATION

Trial Balance

Debit

Credit

$

$