Terapin Company engages in the following external transactions for November.

1.	Purchase equipment in exchange for cash of $22,500.
2.	Provide services to customers and receive cash of $4,900.
3.	Pay the current month's rent of $1,000.
4.	Purchase office supplies on account for $1,800.
5.	Pay employees' salaries of $1,200 for the current month

Record the transactions. Terapin uses the following accounts: Cash, Supplies, Equipment, Accounts Payable, Service Revenue, Rent Expense, and Salaries Expense.