Transaction data for Sheridan Real Estate Agency are presented as follows. Oct. 1 James Sheridan begins business as a real estate agent with a cash investment of $17,400. 2 Hires an administrative assistant. 3 Purchases office furniture for $2,204, on account. 6 Sells a house and lot for C. Rouse; bills C. Rouse $4,176 for realty services performed. 27 Pays $1,276 on the balance related to the transaction of October 3. 30 Pays the administrative assistant $2,900 in salary for October. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)