Restart Spa is a sole proprietorship owned by Nikita Kalsi. The company provides a relaxing retreat for people wishing to relax and unwind. During the month of October 2016, the following transactions took place. Oct 2 Provided services to a customer on account worth $4,350. Oct 3 Borrowed $4,000 cash from the bank. Oct 7 Received the telephone bill for $230 which will be paid later, Oct 25 Paid salaries for the month with $1,900 cash Prepare the journal entries for the above transactions. Do not enter dollar signs or commas in the input boxes. NOTE: Marks are only assigned to the account drop-down boxes. Date Account Title and Explanation Debit 2016 Credit To record telephone bill Oct 25 . To record salaries for the month