Journal entries and trial balance

On October 1, 20Y4, 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, $26,400.
	4.	Paid rent for period of October 4 to end of month, $2,560.
	10.	Purchased a used truck for $22,000, paying $2,000 cash and giving a note payable for the remainder.
	13.	Purchased equipment on account, $10,300.
	14.	Purchased supplies for cash, $1,770.
	15.	Paid annual premiums on property and casualty insurance, $3,960.
	15.	Received cash for job completed, $11,090.

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, $3,670.
	24.	Recorded jobs completed on account and sent invoices to customers, $12,620.
	26.	Received an invoice for truck expenses, to be paid in November, $1,160.
	27.	Paid utilities expense, $1,320.
	27	Paid miscellaneous expenses, $480.
	29.	Received cash from customers on account, $5,280.
	30.	Paid wages of employees, $3,510.
	31.	Paid dividends, $2,930.

General Journal				Page 1
Date	Description	Post. Ref.	Debit	Credit
20Y4,
Oct. 1
Oct. 4
Oct. 10
Oct. 13
Oct. 14
Oct. 15-Insurance
Oct. 15-Fees

General Journal				Page 2
Date	Description	Post. Ref.	Debit	Credit
20Y4,
Oct. 21
Oct. 24
Oct. 26
Oct. 27-Utilities
Oct. 27-Misc.
Oct. 29
Oct. 30
Oct. 31

General Ledger
Account:	Cash				Account No.	11
					Balance
Date	Item	Post. Ref.	Debit	Credit	Debit	Credit
20Y4,
Oct. 1
Oct. 4
Oct. 10
Oct. 14
Oct. 15
Oct. 15
Oct. 21
Oct. 27
Oct. 27
Oct. 29
Oct. 30
Oct. 31