Simmons Consulting Co$.$ has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Michael Short, Capital; Michael Short, Drawing; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense.

Transactions

Oct. $1$ Paid rent for the month, $$2,800.$

$3$ Paid advertising expense, $$625.$

$5$ Paid cash for supplies, $$1,350.$

$6$ Purchased office equipment on account, $$9,200.$

$10$ Received cash from customers on account, $$15,850.$

$15$ Paid creditors on account, $$3,180.$

$27$ Paid cash for miscellaneous expenses, $$500.$

$30$ Paid telephone bill $($utility expense$)$ for the month, $$350.$

$31$ Fees earned and billed to customers for the month, $$49,840.$

$31$ Paid electricity bill $($utility expense$)$ for the month, $$800.$

$31$ Withdrew cash for personal use, $$1,600.$

Journalize the above selected transactions for October $20$Y$3$ in a two$-$column journal. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.