October 1.	Jay transferred cash from a personal bank account to an account to be used for the business in exchange for common stock, $31,400.
October 4.	Paid rent for period of October 4 to end of month, $3,050.
October 10.	Purchased a used truck for $26,000, paying $3,000 cash and giving a note payable for the remainder.
October 13.	Purchased equipment on account, $12,250.
October 14.	Purchased supplies for cash, $2,100.
October 15.	Paid annual premiums on property and casualty insurance, $4,710.
October 15.	Received cash for job completed, $13,190.

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

Date	Transaction
October 21.	Paid creditor a portion of the amount owed for equipment purchased on October 13, $4,360.
October 24.	Recorded jobs completed on account and sent invoices to customers, $15,010.
October 26.	Received an invoice for truck expenses, to be paid in November, $1,380.
October 27.	Paid utilities expense, $1,570.
October 27.	Paid miscellaneous expenses, $570.
October 29.	Received cash from customers on account, $6,280.
October 30.	Paid wages of employees, $4,180.
October 31.	Paid dividends, $3,490.

Required:

1. Journalize and insert the Posting References for each transaction in a two-column journal beginning on Page 1, referring to the following chart of accounts in selecting the accounts to be debited and credited. If an amount box does not require an entry, leave it blank.

Account Number	Account
11	Cash
12	Accounts Receivable
13	Supplies
14	Prepaid Insurance
16	Equipment
18	Truck
21	Notes Payable
22	Accounts Payable
31	Common Stock
33	Dividends
41	Fees Earned
51	Wages Expense
53	Rent Expense
54	Utilities Expense
55	Truck Expense
59	Miscellaneous Expense

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