TransactionsSimmons Consulting Co. has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Michael Short, Capital; Michael Short, Drawing; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense.

. 1.	Paid rent for the month, $4,500.
3.	Paid advertising expense, $2,880.
5.	Paid cash for supplies, $1,240.
6.	Purchased office equipment on account, $19,000.
10.	Received cash from customers on account, $6,180.
15.	Paid creditors on account, $1,810.
27.	Paid cash for miscellaneous expenses, $780.
30.	Paid telephone bill (utility expense) for the month, $290.
31.	Fees earned and billed to customers for the month, $41,200.
31.	Paid electricity bill (utility expense) for the month, $490.
31.	Withdrew cash for personal use, $3,100.

Journalize the selected transactions for October 20Y3. If an amount box does not require an entry, leave it blank. 2013 Oct. 1 Rent Expense 4,500 20Y3 Oct. 3 Advertising Expense 2,880 20Y3 Oct. 5 Supplies 1,240 Office Equipment 20Y3 Oct. 6 19,000 II II II II 20Y3 Oct. 10 Cash 6,180 20Y3 Oct. 15 Accounts Payable 1,810 20Y3 Oct. 27 Miscellaneous Expense 780 2013 Oct. 30 Utilities Expense 290 20Y3 Oct. 31: Accounts Receivable 41,200 20Y3 Oct. 31: Utilities Expense 490 II II II 2013 Oct. 31: Michael Short, Drawing 3,100