The chart of accounts for Samuel’s Trucking Company is as follows:

Assets		Revenue
111	Cash	411	Income from Services
113	Accounts Receivable
114	Supplies
115	Prepaid Insurance	Expenses
120	Truck	511	Wages Expense
125	Office Equipment	512	Truck Operating Expense
		513	Rent Expense
Liabilities		514	Utilities Expense
221	Accounts Payable	515	Advertising Expense
Owner's Equity
311	T. Samuel, Capital
312	T. Samuel, Drawing

Samuel’s trucking Company completed the following transactions in October:

Oct. 1	T. Samuel invested in the business personal office equipment having a fair market value of $1,250.
5	Paid rent for the month of October, $1,575.
8	Bought supplies on account from Office Supplies Inc., $330.
10	Received $525 for services preformed.
15	Bill customer for services performed, $715.
20	T. Samuel withdrew cash for personal use, $500.

Instructions:
Journalize the transactions for October using quality format in the journal and post to appropriate ledger accounts.

date	description	post ref	debit	credit