On October 1, 2014, 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, $18,600. 4. Paid rent for period of October 4 to end of month, $1,800. 10. Purchased a used truck for $15,000, paying $1,000 cash and giving a note payable for the remainder. 13. Purchased equipment on account, $7,250. 14. Purchased supplies for cash, $1,250. 15. Paid annual premiums on property and casualty insurance, $2,790. 15. Received cash for job completed, $7,810. 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, $2,590. 24. Recorded jobs completed on account and sent invoices to customers, $8,890. 26. Received an invoice for truck expenses, to be paid in November, $820, 27. Paid utilities expense, $930, 27 Paid miscellaneous expenses, $330. 29. Received cash from customers on account, $3,720. 30. Paid wages of employees, $2,470. 31. Paid dividends, $2,060.