Beyers Security provides security services. Selected transactions for Beyers are presented below.

Instructions

a. Journalize the transactions. Do not provide explanations.

b. Post the transactions to T-accounts.

c. Prepare a trial balance at October 31, 2025.

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Oct. 1 Received $66,000 cash in the business in exchange for ordinary shares. 2 4 7 8 10 Hired part-time security consultant. Salary will be $2,000 per month. First day of work will be October 15. Paid one month of rent for building for $2,000. Purchased equipment for $18,000, paying $4,000 cash and the balance on account. Paid $500 for advertising. Received bill for equipment repair cost of $390. 12 Provided security services for event for $3,200 on account. 16 Purchased supplies for $410 on account. 21 Paid balance due from October 7 purchase of equipment. 24 27 31 Received and paid utility bill for $148. Received payment from customer for October 12 services performed. Paid employee salaries and wages of $5,100.