On October 1, 2020, Santana Rey launched a computer services company, Business Solutions, that is organized as a corporation and provides consulting services, computer system installations, and custom program development.

Oct. 1 S. Rey invested $51,000 cash, a $30,000 computer system, and $12,500 of office equipment in the company in exchange for its common stock.

3 The company purchased $1,480 of computer supplies on credit.

6 The company billed Easy Leasing $5,100 for services performed in installing a new web server.

8 The company paid $1,480 cash for the computer supplies purchased on credit on October 3.

10 The company hired a part-time assistant.

12 The company billed Easy Leasing another $2,100 for services performed.

15 The company received $5,100 cash from Easy Leasing as partial payment toward its account.

17 The company paid $705 cash to repair its computer equipment.

20 The company paid $1,633 cash for advertisements published on Facebook.

22 The company received $2,100 cash from Easy Leasing toward its account.

28 The company billed IFM Company $5,228 for services performed.

31 The company paid $945 cash for the assistant's wages for this month.

31 The company paid $3,300 cash in dividends to the owner (sole shareholder).