Whispering Winds Corp.provides security services. Selected transactions for Whispering Winds Corp. are presented below. Oct. 1 Issued common stock in exchange for $71,300 cash from investors. 2 Hired part-time security consultant. Salary will be $2,200 per month. First day of work will be October 15. 4 Paid 1 month of rent for building for $2.200. 7 Purchased equipment for $19,400, paying $4,300 cash and the balance on account. 8 Paid $2,000 for advertising. 10 Received bill for equipment repair cost of $450. 12 Provided security services for event for $3,500 on account. 16 Purchased supplies for $440 on account. 21 Paid balance due from October 7 purchase of equipment. 24 Received and paid utility bill for $160. 27 Received payment from customer for October 12 services performed. 31 Paid employee salaries and wages of $5,500. Accounts Payable 15100 Oct. 8 Advertising Expense 2000 Cash 2000 Oct. 10 Maintenance and Repairs Expense Accounts Payable 450 Oct. 12 Accounts Receivable 3500 Service Revenue 3500 Oct. 16 Supplies Accounts Payable Oct. 21 Accounts Payable Cash 15100 | Oct. 24 - Utilities Expense Cash 160 Oct 27 Cash Accounts Receivable Oct. 31 Salaries and Wages Expense 5500 y GOSTUJOURRISSORIES Date Account Titles and Explanation Debit Credit Oct. 1 Cash Common Stock Oct. 2 Oct.4 V Rent Expense Cash Oct. 7 Equipment Cash Accounts Payable 15100 Oct. B Advertising Expense Cash 2000 Oct. 10 Maintenance and Repairs Expense Accounts Payable 450 Oct. 12 Accounts Receivable Service Revenue 3500 Oct. 16 Supplies Accounts Payable Oct. 21 Accounts Payable Cash 15100 Oct 24 Utilities Expense Cash Oct. 1 71300 Oct.4 2200 Oct. 27 3500 Oct. 7 v 4300 Oct. 8 2000 Oct. 21 15100 Oct 24 160 Oct. 31 5500 Balance 47040 Accounts Receivable Balance Balance Supplies Oct. 16 Balance Equipment Oct. 7 Balance Accounts Payable Advertising Expense Oct. 8 2000 Balance 2000 Salaries and Wages Expense Oct. 31 5500 Balance 5500 Maintenance & Repairs Expense Oct 10 450 Balance 450 Rent Expense Oct.4 2200 Balance 2200 Utilities Expense Oct 24 Balance 160 e Textbook and Media List of Accounts WHISPERING WINDS CORP. Trial Balance October 31, 2022 Debit Credit Cash 47040 Accounts Receivable Supplies 440 Equipment 19400 Accounts Payable 8600 Common Stock 71300 Service Revenue 3500 Salaries and Wages Expense 5500 Rent Expense 2200 Advertising Expense 500 75660 75660