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 Pays $640 on account for the office furniture purchased on October 3. 30 Pays the administrative assistant $3,330 in salary for October. \begin{tabular}{|c|c|c|c|} \hline Date & Account Titles and Explanation & Debit & Credit \\ \hline Oct. 1 & Cash & 30960 & \\ \hline & Common Stock & & 30960 \\ \hline \multirow[t]{2}{*}{ Oct. 2} & No Entry & 0 & 0 \\ \hline & No Entry & 0 & 0 \\ \hline \multirow[t]{2}{*}{ Oct. 3} & Furniture & 3630 & \\ \hline & Accounts Payable & & 3630 \\ \hline \multirow[t]{2}{*}{ Oct. 6} & Accounts Receivable & 11130 & \\ \hline & Commission Revenue & & 11130 \\ \hline \multirow[t]{2}{*}{ Oct. 10} & Cash & 230 & \\ \hline & Commission Revenue & & 230 \\ \hline Oct. 27 & Accounts Payable & 640 & \\ \hline \end{tabular} Oct. 10 Cash Commission Revenue Oct. 27 Accounts Payable Cash Oct. 30 Salaries and Wages Expense Cash 230 640 3330 3330