XYZ Cleaning completed the following transactions during the month of October 20X0

$

Oct-01

Prepaid insurance for October to December

116.1

Oct-04

Performed cleaning services on credit

451.5

Oct-05

Purchased cleaning equipment on credit

361.2

Oct-08

Paid repair expenses

12.9

Oct-11

Purchased office equipment for cash

258

Oct-19

Collected on account

45.15

Oct-24

Performed cleaning services & collected cash

96.75

Oct-26

Paid account payables from 5 Oct

Oct-29

Paid salary expense

129

Oct-30

Recorded adjusting entry for October insurance expense

Oct-31

Debited unearned revenue and credited revenue in an adjusting entry

148.35

GST rate

10%

GST is charged on eligible transactions

Show whether each transaction would be handled as a revenue or an expense for the month of October 20X0 using both the cash and accrual basis