On October 1, 2021, 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.

October 1	S. Rey invested $52,000 cash, a $29,000 computer system, and $11,000 of office equipment in the company in exchange for its common stock.
October 3	The company purchased $1,330 of computer supplies on credit.
October 6	The company billed Easy Leasing $5,200 for services performed in installing a new web server.
October 8	The company paid $1,330 cash for the computer supplies purchased on credit on October 3.
October 10	The company hired a part-time assistant.
October 12	The company billed Easy Leasing another $2,100 for services performed.
October 15	The company received $5,200 cash from Easy Leasing as partial payment toward its account.
October 17	The company paid $775 cash to repair its computer equipment.
October 20	The company paid $1,648 cash for advertisements published on Facebook.
October 22	The company received $2,100 cash from Easy Leasing toward its account.
October 28	The company billed IFM Company $5,293 for services performed.
October 31	The company paid $945 cash for the assistant's wages for this month.
October 31	The company paid $3,100 cash in dividends to the owner (sole shareholder).

Assets Liabilities Equity Date Cash Accounts Receivable Computer Supplies Computer System Office Equipment Accounts Payable Common Stock Dividends Revenues Expenses - + - + + - 0 + 0 0 0 0 0 = 0 + 0 - 0 + 0 - + + + 0 + 0 0 + 0 - 0 + 0 - + - + - 0 + 0+ 0 + - 0 + 0 - + + - + - 0 + 0+ 0 + 0 - 0 + 0 - + + - + - 0 + 0+ 0 + - 0 + 0 - October 1 October 3 Balance after October 1 and October 3 October 6 Balance after October 6 October 8 Balance after October 8 October 12 Balance after October 12 October 15 Balance after October 15 October 17 Balance after October 17 October 20 Balance after October 20 October 22 Balance after October 22 October 28 Balance after October 28 October 31 Balance after October 31 October 31 Balance after October 31 + + - + - 0 + 0+ 0 + 0 - 0 + 0 - + + - + - 0 + 0 0 + - 0 + 0 - + EP + 0+ 0 + OE 0 + 0 - 0 + 0 - +1 + 0 + + 0 + +1 + + 0 + 0 + 0 + OE 0 + 0 - 0 - 0 0 + + 0+ + 0 + + + + + + - 0 + 0 + 0 OE 0 + 0 - + 0 0 + + 0 + $ 0 + $ 0+ $ 0 + $ 0 0 + $ $ 0 + $ 0_ $