This information relates to McCall Real Estate Agency.

Oct. 1		Stockholders invest $31,160 in exchange for common stock of the corporation.
2		Hires an administrative assistant at an annual salary of $40,320.
3		Buys office furniture for $3,770, on account.
6		Sells a house and lot for E. C. Roads; commissions due from Roads, $11,170 (not paid by Roads at this time).
10		Receives cash of $210 as commission for acting as rental agent renting an apartment.
27		Pays $740 on account for the office furniture purchased on October 3.
30		Pays the administrative assistant $3,360 in salary for October.

Journalize the transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date Account Titles and Explanation Debit Credit