Waterway Security Company provides security services. Selected transactions for Waterway are presented below. Oct. 1 Invested $65,000 cash in the business. 2 4 7 8 10 10 12 16 21 24 27 31 Hired part-time security consultant. Salary will be $2,000 per month. First day of work will be October 15. Paid one month of rent for building for $2,000. Purchased equipment for $15,000, paying $3,600 cash and the balance on account. Paid $600 for advertising. Received bill for equipment repair cost of $370. Provided security services for event for $3,600 on account. Purchased supplies for $470 on account. Paid balance due from October 7 purchase of equipment. Received and paid utility bill for $128. Received payment from customer for October 12 services performed. Paid employee salaries and wages of $4,600.