Presented below is information related to Berge Real Estate Agency:

Oct.	1		Lia Berge begins business as a real estate agent with a cash investment of $23,400.
	2		Paid rent, $550, on office space.
	3		Purchases office equipment for $2,180, on account.
	6		Sells a house and lot for Hal Smith; bills Hal Smith $3,430 for realty services performed.
	27		Pays $860 on the balance related to the transaction of October 3.
	30		Receives bill for October utilities, $101 (not paid at this time).

Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)

Account Titles and Explanation: account payable, account receivable, cash, equipment, L. Berge Capital, L. Berge drawings, no entry, prepaid rent, rent expenses, salary expenses, service revenue, supplies, unearned revenue, utilities expenses

Date Account Titles and Explanation Debit Credit