Sheffield Security Company provides security services. Selected transactions for Sheffield are presented below.

Oct. 1Invested $60,000 cash in the business.2Hired part-time security consultant. Salary will be $2,600 per month. First day of work will be October 15.4Paid one month of rent for building for $2,600.7Purchased equipment for $17,000, paying $3,000 cash and the balance on account.8Paid $600 for advertising.10Received bill for equipment repair cost of $340.12Provided security services for event for $3,200 on account.16Purchased supplies for $400 on account.21Paid balance due from October 7 purchase of equipment.24Received and paid utility bill for $148.27Received payment from customer for October 12 services performed.31Paid employee salaries and wages of $5,500.

(a)

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.)

Date

Account Titles and Explanation

Debit

Credit

Oct. 1

Oct. 2

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Oct. 7

Oct. 8

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Oct. 16

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Oct. 24

Oct. 27

Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

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Oct. 16

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Oct. 24

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Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

Oct. 10

Oct. 12

Oct. 16

Oct. 21

Oct. 24

Oct. 27

Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

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Oct. 12

Oct. 16

Oct. 21

Oct. 24

Oct. 27

Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

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Oct. 12

Oct. 16

Oct. 21

Oct. 24

Oct. 27

Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

Oct. 10

Oct. 12

Oct. 16

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Oct. 24

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Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

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Oct. 16

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Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

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Oct. 16

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Oct. 24

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Oct. 31

Oct. 1

Oct. 2

Oct. 4

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Oct. 8

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Oct. 16

Oct. 21

Oct. 24

Oct. 27

Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

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Oct. 12

Oct. 16

Oct. 21

Oct. 24

Oct. 27

Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

Oct. 10

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Oct. 16

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Oct. 24

Oct. 27

Oct. 31

Oct. 1

Oct. 2

Oct. 4

Oct. 7

Oct. 8

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Oct. 12

Oct. 16

Oct. 21

Oct. 24

Oct. 27

Oct. 31