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 $47,000 cash, a $20,000 computer system, and $11,500 of office equipment in the company in exchange for its common stock. October 3 The company purchased $1,350 of computer supplies on credit. October 6 The company billed Easy Leasing \$5,500 for services performed in installing a new web server. October 8 The company paid $1,350 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 $2,300 for services performed. October 15 The company received $5,500 cash from Easy Leasing as partial payment toward its account. October 17 The company paid $750 cash to repair its computer equipment. October 20 The company paid $1,643 cash for advertisements published on Facebook. October 22 The company received $2,300 cash from Easy Leasing toward its account. October 28 The company billed IFM Company $5,223 for services performed. October 31 The company paid $1,015 cash for the assistant's wages for this month. October 31 The company paid $3,400 cash in dividends to the owner (sole shareholder)