This information relates to Blue Real Estate Agency.

Oct. $1$ Stockholders invest $$31,400$ in exchange for common stock of the corporation.

$2$ Hires an administrative assistant at an annual salary of $$32,760.$

$3$ Buys office furniture for $$3,840,$ on account.

$6$ Sells a house and lot for E$.$ C$.$ Roads; commissions due from Roads, $$10,230($not paid by Roads at this time$).$

$10$ Receives cash of $$240$ as commission for acting as rental agent renting an apartment.

$27$ Pays $$730$ on account for the office furniture purchased on October $3.$

$30$ Pays the administrative assistant $$2,730$ in salary for October.