Whispering Winds Corp. provides security services. Selected transactions for Whispering Winds Corp. are presented below. Oct. 1 2 4 7 8 10 12 Issued common stock in exchange for $71,300 cash from investors. Hired part-time security consultant. Salary will be $2,200 per month. First day of work will be October 15. Paid 1 month of rent for building for $2.200. Purchased equipment for $19,400, paying $4,300 cash and the balance on account Paid $2,000 for advertising. Received bill for equipment repair cost of $450. Provided security services for event for $3,500 on account. Purchased supplies for $440 on account. Paid balance due from October 7 purchase of equipment. Received and paid utility bill for $160. Received payment from customer for October 12 services performed. Paid employee salaries and wages of $5,500. 16 21 24 27 31 The accounts in the ledger of Wildhorse Delivery Service contain the following balances on July 31, 2022 $14,400 9,400 ? Accounts Receivable Accounts Payable Cash Equipment Maintenance and Repairs Expense Insurance Expense Notes Payable (due 2025) 59,460 3,358 750 29.450 Prepaid Insurance Service Revenue Dividends Common Stock Salaries and Wages Expense Salaries and Wages Payable Retained Earnings July 1 2022) $4,200 16,900 850 40,100 8,428 1,020 7.200 Whispering Winds Corp. provides security services. Selected transactions for Whispering Winds Corp. are presented below. Oct. 1 2 4 7 8 10 12 Issued common stock in exchange for $71,300 cash from investors. Hired part-time security consultant. Salary will be $2,200 per month. First day of work will be October 15. Paid 1 month of rent for building for $2.200. Purchased equipment for $19,400, paying $4,300 cash and the balance on account Paid $2,000 for advertising. Received bill for equipment repair cost of $450. Provided security services for event for $3,500 on account. Purchased supplies for $440 on account. Paid balance due from October 7 purchase of equipment. Received and paid utility bill for $160. Received payment from customer for October 12 services performed. Paid employee salaries and wages of $5,500. 16 21 24 27 31 The accounts in the ledger of Wildhorse Delivery Service contain the following balances on July 31, 2022 $14,400 9,400 ? Accounts Receivable Accounts Payable Cash Equipment Maintenance and Repairs Expense Insurance Expense Notes Payable (due 2025) 59,460 3,358 750 29.450 Prepaid Insurance Service Revenue Dividends Common Stock Salaries and Wages Expense Salaries and Wages Payable Retained Earnings July 1 2022) $4,200 16,900 850 40,100 8,428 1,020 7.200