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.

Oct. 1.	Paid rent for the month, $4,200.
3.	Paid advertising expense, $2,690.
5.	Paid cash for supplies, $1,150.
6.	Purchased office equipment on account, $17,700.
10.	Received cash from customers on account, $5,760.
15.	Paid creditors on account, $1,690.
27.	Paid cash for miscellaneous expenses, $730.
30.	Paid telephone bill (utility expense) for the month, $270.
31.	Fees earned and billed to customers for the month, $38,400.
31.	Paid electricity bill (utility expense) for the month, $460.
31.	Withdrew cash for personal use, $2,900.

Journalize the selected transactions for October 20Y3. If an amount box does not require an entry, leave it blank.

20Y3 Oct. 1
20Y3 Oct. 3
20Y3 Oct. 5
20Y3 Oct. 6
20Y3 Oct. 10
20Y3 Oct. 15
20Y3 Oct. 27
20Y3 Oct. 30
20Y3 Oct. 31:
20Y3 Oct. 31:
20Y3 Oct. 31: