Transaction data for Beijing Real Estate Agency Ltd. are presented in E2-4.

Instructions

Journalize the transactions. (You may omit explanations.)

Data From E2-4 

Presented below is information related to Beijing Real Estate Agency Ltd.
Oct. 1 Lynn Robbins begins business as a real estate agent with a cash investment of ¥200,000 in exchange for ordinary shares.
2 Hires an administrative assistant.
3 Purchases offi ce furniture for ¥19,000, on account.
6 Sells a house and lot for N. Fennig; bills N. Fennig ¥32,000 for realty services performed.
27 Pays ¥8,500 on the balance related to the transaction of October 3.
30 Pays the administrative assistant ¥25,000 in salary for October.