Lewis Tools Company started business on October 1.2023 Its focal year runs through to September 30 of the following year The following transactions occurred in the fiscal year that started on October 1 2023, and ended on September 30, 2024 On October 1, 2023 Ruth Lewis invested $176.000 to start the business. Lewis is the only owner. She was issued 10,000 common shares On October 1, Lewis Tools borrowed $226,000 from a venture capitalist ta lender who specializes in start-up companies) and signed a note payable On October 1, the company rented a building The rental agreement was a two year contract requiring quarterly rental payments (every three months) of $11 500, payable in advance.Equipment