Sheridan Security Company provides security services. Selected transactions for Sheridan are as follows.

journalize the transactions

Oct. 1		Invested $60,000 cash in the business.
2		Hired part-time security consultant. Salary will be $3,000 per month. First day of work will be October 15.
4		Paid one month of rent for building for $3,000.
7		Purchased equipment for $18,000, paying $3,400 cash and the balance on account.
8		Paid $500 for advertising.
10		Received bill for equipment repair cost of $380.
12		Provided security services for event for $3,000 on account.
16		Purchased supplies for $430 on account.
21		Paid balance due from October 7 purchase of equipment.
24		Received and paid utility bill for $148.
27		Received payment from customer for October 12 services performed.
31		Paid employee salaries and wages of $5,400.