Pina Colada Corporation provides security services. Selected transactions for Pina Colada are presented below. Oct. 1 Issued common stock in exchange for $66,300 cash from investors. 2 Hired part-time security consultant. Salary will be $1,930 per month. First day of work will be October 15. 4 Paid one month of rent for building for $1,930. 7 Purchased equipment for $19,500, paying $6,200 cash and the balance on account. 8 Paid $900 for advertising. 10 Received bill for equipment repair cost of $370. 12 Provided security services for event for $3,020 on account. 16 Purchased supplies for $455 on account. 21. Paid balance due from October 7 purchase of equipment. 24 Received and paid utility bill for $140. 27 Received payment from customer for October 12 services performed. 31 Paid employee salaries and wages of $5,180. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Post the transactions to T-accounts. (Post entries in the order displayed in the problem statement.) Prepare a trial balance at October 31, 2020