October 1.	Jay transferred cash from a personal bank account to an account to be used for the business in exchange for common stock, $19,200.
October 4.	Paid rent for period of October 4 to end of month, $1,860.
October 10.	Purchased a used truck for $16,000, paying $2,000 cash and giving a note payable for the remainder.
October 13.	Purchased equipment on account, $7,490.
October 14.	Purchased supplies for cash, $1,290.
October 15.	Paid annual premiums on property and casualty insurance, $2,880.
October 15.	Received cash for job completed, $8,060.

Enter the following transactions on Page 2 of the two-column journal:

Account : Supplies Account No. 13 \begin{tabular}{llllll} \hline Date Item & Post. Ref. & Debit & Credit & BalanceDebit & BalanceCredit \\ \hline 20Y4,October14 & \\ & \end{tabular} \begin{tabular}{llllll} Account : Prepaid Insurance & & & Account No. 14 \\ \hline & & & Balance & Balance \\ Date Item & Post. Ref. & Debit & Credit & Debit & Credit \\ \hline 20Y4, \\ October15 \end{tabular} \begin{tabular}{llllll} \multicolumn{2}{c}{ Account : Equipment } & & \multicolumn{2}{c}{ Account No. 16 } \\ \hline & & Balance & Balance \\ Date Item & Post. Ref. & Debit & Credit & Debit & Credit \\ \hline 20Y4, & \\ October13 & \end{tabular}