On October 1, 20Y6, 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, $29,900.
	4.	Paid rent for period of October 4 to end of month, $2,900.
	10.	Purchased a used truck for $25,000, paying $2,000 cash and giving a note payable for the remainder.
	13.	Purchased equipment on account, $11,660.
	14.	Purchased supplies for cash, $2,000.
	15.	Paid annual premiums on property and casualty insurance, $4,490.
	15.	Received cash for job completed, $12,560.

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, $4,160.
	24.	Recorded jobs completed on account and sent invoices to customers, $14,290.
	26.	Received an invoice for truck expenses, to be paid in November, $1,320.
	27.	Paid utility expense, $1,500.
	27.	Paid miscellaneous expenses, $540.
	29.	Received cash from customers on account, $5,980.
	30.	Paid wages of employees, $3,980.
	31.	Withdrew cash for personal use, $3,320.