Journalize the following selected transactions for October 20Y2 in a two-column journal. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank.

Oct. 1.	Paid rent for the month, $3,200.
3.	Paid advertising expense, $2,040.
5.	Paid cash for supplies, $870.
6.	Purchased office equipment on account, $13,400.
12.	Received cash from customers on account, $4,370.
20.	Paid creditor on account, $1,280.
27.	Paid cash for miscellaneous expenses, $550.
30.	Paid telephone bill for the month, $200.
31.	Fees earned and billed to customers for the month, $29,100.
31.	Paid electricity bill for the month, $350.
31.	Paid dividends, $2,200.