Journal entries and trial balance On October 1, 2014, Jay Pryor established an interior decorating business, Pioneer Designs. During the month, Jay completed the following transactions related to the business: Oct. 1. Jay transferred cash from a personal bank account to an account to be used for the business in exchange for common stock, $34,900. 4. Paid rent for period of October 4 to end of month, $3,390. 10. Purchased a used truck for $29,000, paying $3,000 cash and giving a note payable for the remainder. 13. Purchased equipment on account, $13,610. 14. Purchased supplies for cash, $2,340. 15. Paid annual premiums on property and casualty insurance, $5,240. 15. Received cash for job completed, $14,660. Enter the following transactions on Page 2 of the two-column journal: 21. Paid creditor a portion of the amount owed for equipment purchased on October 13, $4,850. 24. Recorded jobs completed on account and sent invoices to customers, $16,680. 26. Received an invoice for truck expenses, to be paid in November, $1,540. 27. Paid utilities expense, $1,750. 27 Paid miscellaneous expenses, $630. 29. Received cash from customers on account, $6,980. 30. Paid wages of employees, $4,640. 31. Paid dividends, $3,870. 3. Prepare an unadjusted trial balance for Pioneer Designs as of October 31, 20Y4. List all accounts in the order of Assets, Liabilities, Stockholders' equity, Revenues, and amount box does not require an entry, leave it blank. Pioneer Designs Unadjusted Trial Balance October 31, 2044 Account No. Debit Balances Credit Balances Cash Accounts Receivable Accounting numeric field Totals 4. Determine the excess of revenues over expenses for October