The information below relates to Renad Real Estate Agency: Oct. 1 Stockholders invested $35,000 in exchange for common stock of the agency. Oct. 3 Buys equipment for $3,500 on account. Oct. 6 Sells a land on behalf of Alakaria co. and earned a commission of $10,000 on account. Oct. 10 Receives $140 in cash as a commission for acting as rental agent in renting an apartment. Oct. 15 Hires a new employee for a monthly salary of $3000, starting from November, 15. Oct. 27 Pays $700 in cash for the equipment purchased on October 3. Oct. 29 Receives the first $1000 in cash for the land transaction on October 6. Oct. 30 Pays dividends $3,000 to the owners. The ending balance of Cash account would be:

credit 29,400

credit 32,440

debit 29,400

debit 32,440