This information relates to Pronghorn Real Estate Agency.

Oct. 1		Stockholders invest $31,100 in exchange for common stock of the corporation.
2		Hires an administrative assistant at an annual salary of $31,320.
3		Buys office furniture for $3,970, on account.
6		Sells a house and lot for E. C. Roads; commissions due from Roads, $12,380 (not paid by Roads at this time).
10		Receives cash of $240 as commission for acting as rental agent renting an apartment.
27		Pays $770 on account for the office furniture purchased on October 3.
30		Pays the administrative assistant $2,610 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.)

Oct. 1		Debits select an increase or decrease of an item Decrease RevenuesDecrease AssetsIncrease LiabilitiesIncrease ExpensesDecrease LiabilitiesDecrease ExpensesNo EffectIncrease Stockholders EquityDecrease Stockholders EquityIncrease AssetsIncrease Revenues Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Debit enter an account title CashNo EffectAccounts ReceivableCommon StockService RevenueEquipmentSalaries and Wages ExpenseAccounts Payable CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
		Credits select an increase or decrease of an item Increase AssetsIncrease Stockholders EquityDecrease LiabilitiesIncrease RevenuesNo EffectDecrease ExpensesDecrease AssetsDecrease RevenuesIncrease LiabilitiesDecrease Stockholders EquityIncrease Expenses Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Credit enter an account title Common StockAccounts ReceivableService RevenueNo EffectSalaries and Wages ExpenseAccounts PayableEquipmentCash CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
Oct. 2		Debits select an increase or decrease of an item No EffectDecrease AssetsIncrease AssetsIncrease Stockholders EquityIncrease ExpensesIncrease RevenuesDecrease Stockholders EquityIncrease LiabilitiesDecrease ExpensesDecrease LiabilitiesDecrease Revenues Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Debit enter an account title No EffectCashAccounts PayableSalaries and Wages ExpenseAccounts ReceivableEquipmentService RevenueCommon Stock CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
		Credits select an increase or decrease of an item Decrease RevenuesIncrease AssetsDecrease ExpensesDecrease LiabilitiesDecrease AssetsIncrease Stockholders EquityDecrease Stockholders EquityIncrease ExpensesIncrease LiabilitiesIncrease RevenuesNo Effect Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Credit enter an account title CashService RevenueNo EffectAccounts ReceivableCommon StockAccounts PayableSalaries and Wages ExpenseEquipment CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
Oct. 3		Debits select an increase or decrease of an item Increase AssetsIncrease ExpensesDecrease LiabilitiesDecrease RevenuesDecrease Stockholders EquityNo EffectIncrease LiabilitiesDecrease AssetsIncrease Stockholders EquityDecrease ExpensesIncrease Revenues Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Debit enter an account title Salaries and Wages ExpenseEquipmentAccounts ReceivableNo EffectCashAccounts PayableCommon StockService Revenue CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
		Credits select an increase or decrease of an item No EffectDecrease Stockholders EquityDecrease RevenuesDecrease AssetsDecrease ExpensesDecrease LiabilitiesIncrease LiabilitiesIncrease AssetsIncrease Stockholders EquityIncrease RevenuesIncrease Expenses Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Credit enter an account title Accounts ReceivableNo EffectCommon StockEquipmentAccounts PayableService RevenueCashSalaries and Wages Expense CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
Oct. 6		Debits select an increase or decrease of an item Increase RevenuesDecrease LiabilitiesNo EffectDecrease Stockholders EquityIncrease AssetsIncrease Stockholders EquityIncrease LiabilitiesDecrease AssetsIncrease ExpensesDecrease ExpensesDecrease Revenues Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Debit enter an account title EquipmentNo EffectCashService RevenueAccounts PayableAccounts ReceivableCommon StockSalaries and Wages Expense CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
		Credits select an increase or decrease of an item Decrease LiabilitiesIncrease LiabilitiesIncrease AssetsDecrease Stockholders EquityIncrease ExpensesDecrease RevenuesIncrease RevenuesNo EffectDecrease AssetsDecrease ExpensesIncrease Stockholders Equity Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Credit enter an account title CashNo EffectAccounts PayableSalaries and Wages ExpenseEquipmentCommon StockAccounts ReceivableService Revenue CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
Oct. 10		Debits select an increase or decrease of an item Decrease AssetsNo EffectDecrease RevenuesIncrease AssetsIncrease RevenuesIncrease LiabilitiesDecrease LiabilitiesIncrease Stockholders EquityIncrease ExpensesDecrease ExpensesDecrease Stockholders Equity Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Debit enter an account title Salaries and Wages ExpenseEquipmentCommon StockAccounts PayableNo EffectCashAccounts ReceivableService Revenue CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
		Credits select an increase or decrease of an item Decrease LiabilitiesDecrease Stockholders EquityIncrease RevenuesDecrease ExpensesNo EffectDecrease AssetsIncrease AssetsIncrease ExpensesIncrease Stockholders EquityDecrease RevenuesIncrease Liabilities Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Credit enter an account title EquipmentCommon StockCashSalaries and Wages ExpenseNo EffectAccounts ReceivableService RevenueAccounts Payable CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
Oct. 27		Debits select an increase or decrease of an item Decrease LiabilitiesDecrease ExpensesNo EffectDecrease RevenuesIncrease ExpensesDecrease AssetsIncrease LiabilitiesIncrease AssetsIncrease RevenuesDecrease Stockholders EquityIncrease Stockholders Equity Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Debit enter an account title Service RevenueAccounts ReceivableCommon StockNo EffectCashAccounts PayableSalaries and Wages ExpenseEquipment CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
		Credits select an increase or decrease of an item Increase ExpensesDecrease ExpensesIncrease AssetsDecrease AssetsDecrease RevenuesIncrease Stockholders EquityIncrease LiabilitiesDecrease LiabilitiesNo EffectDecrease Stockholders EquityIncrease Revenues Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Credit enter an account title No EffectEquipmentService RevenueCashAccounts ReceivableAccounts PayableCommon StockSalaries and Wages Expense CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
Oct. 30		Debits select an increase or decrease of an item Decrease AssetsDecrease ExpensesIncrease LiabilitiesNo EffectDecrease RevenuesIncrease Stockholders EquityDecrease LiabilitiesIncrease AssetsIncrease ExpensesIncrease RevenuesDecrease Stockholders Equity Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Debit enter an account title EquipmentService RevenueAccounts ReceivableCommon StockAccounts PayableCashNo EffectSalaries and Wages Expense CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount
		Credits select an increase or decrease of an item Increase ExpensesIncrease RevenuesDecrease ExpensesDecrease AssetsDecrease RevenuesNo EffectIncrease LiabilitiesIncrease AssetsDecrease LiabilitiesDecrease Stockholders EquityIncrease Stockholders Equity Increase AssetsIncrease Stockholders EquityDecrease AssetsIncrease RevenuesIncrease ExpensesDecrease Stockholders EquityDecrease RevenuesDecrease ExpensesNo EffectIncrease LiabilitiesDecrease Liabilities
		Credit enter an account title Accounts ReceivableCashEquipmentService RevenueNo EffectSalaries and Wages ExpenseAccounts PayableCommon Stock CashCommon StockEquipmentAccounts PayableAccounts ReceivableService RevenueSalaries and Wages ExpenseNo Effect $enter a dollar amount