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, $500. 5 Paid cash for supplies, $1,300. 6 Purchased office equipment on account, $9,500. 10 Received cash from customers on account, $15,500. 15 Paid creditors on account, $3,180. 27 Paid cash for miscellaneous expenses, $570. 30 Paid telephone bill (utility expense) for the month, $375. 31 Fees earned and billed to customers for the month, $50,540. 31 Paid electricity bill (utility expense) for the month, $840. 31 Withdrew cash for personal use, $1,900.

Journalize the transactions for October 20Y3 in a two-column journal. Every line on a journal page is used for debit or credit entries.

Transactions Journal PAGE 1 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 3 4 5 6 7 8 9 10 11 12 Transactions Journal 9 10 11 12 13 14 15 16 17 18 19 20 21 22