This information relates to Ayayai Real Estate Agency.

Oct. 1		Stockholders invest $31,460 in exchange for common stock of the corporation.
2		Hires an administrative assistant at an annual salary of $31,800.
3		Buys office furniture for $3,810, on account.
6		Sells a house and lot for E. C. Roads; commissions due from Roads, $11,020 (not paid by Roads at this time).
10		Receives cash of $230 as commission for acting as rental agent renting an apartment.
27		Pays $780 on account for the office furniture purchased on October 3.
30		Pays the administrative assistant $2,650 in salary for October.

Prepare the debitcredit analysis for each transaction. (If there is no transaction, then enter No Effect for the account and 0 for the amount.)