Concrete Consulting Co. has the following accounts in its ledger: Cash; Accounts Receivable: Supplies; Office Equipment; Accounts Capital; Jason Payne, Drawing: Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense. Oct. 1 Paid rent for the month, $3,600
3 Paid advertising expense, $1,200.
5 Paid cash for supplies, $750
6 Purchased office equipment on account, $8,000
10 Received cash from customers on account, $14,800
15 Paid creditors on account, $7,110
27 Paid cash for miscellaneous expenses, $400.
30 Paid telephone bill (utility expense) for the month, $250
31 Fees earned and billed to customers for the month, $33,100
31 Paid electricity bill (utility expense) for the month, $1,050.
31 Withdrew cash for personal use, $2,500
Journalize the transactions for October 2019

                 Journal entries for October 2019

Date    Accounts Titles and Explanation    Debit      Credit

Oct 1    Rent expense                                      $3,600

              Cash                                                               $3,600

            (To record entry for payment of rent for month)

Oct 3    Advertising expenses                        $1,200

                 Cash                                                              $1,200

            (To record entry for Advertising expenses)  

Oct 5     Supplies                                                $750

                    Cash                                                             $1750  

            (To record entry for purchase of supplies)  

Oct 6     Office equipment                                  $8,000

                     Accounts Payable                                        $8,000

             (To record purchase of office equipment on account)

Oct 10     Cash                                                      $14,800

                    Accounts Receivable                                     $14,800

              (To record cash received from customers on account)

Oct 15    Accounts payable                                    $7,110

                    Cash                                                                 $7,110

             (To record payment made to creditors)

Oct 27   Miscellaneous expenses                         $400

                   Cash                                                                 $400

          (To record repair expense of office equipment)

Oct 30    Telephone expense                                $250

                    Cash                                                                $250

            (To record payment made for telephone bill)

Oct 31      Accounts receivables                              $33,100

                      Service fees                                                    $33,100

             (To record fees earned)

Oct 31     Utility expense                                          $1,050

                    Cash                                                                  $1,050  

            (To record payment made for electricity bill)

Oct 31     Personal use                                             $2,500

                    Cash                                                                   $2,500

              (To record payment of dividend)

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