This information relates to Grouper Real Estate Agency. Oct. 1 Stockholders invest $30,960 in exchange for common stock of the corporation. 2 Hires an administrative assistant at an annual salary of $39,960. 3 Buys office furniture for $3,630, on account. 6 Sells a house and lot for E. C. Roads; commissions due from Roads, $11.130 (not paid by Roads at this time). 10 Receives cash of $230 as commission for acting as rental agent renting an apartment. 27 28 Pays $640 on account for the office furniture purchased on October 3. 30 Pays the administrative assistant $3,330 in salary for October.