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. 31 Paid employee salaries and wages of $5,300.