Terapin Company engages in the following external transactions for November.
1. Purchase equipment in exchange for cash of $22,400.
2. Provide services to customers and receive cash of $5,800.
3. Pay the current month's rent of $1,100.
4. Purchase office supplies on account for $900.
5. Pay employees' salaries of $1,600 for the current month.
Required:
Record the transactions. Terapin uses the following accounts: Cash, Supplies, Equipment, Accounts Payable, Service Revenue, Rent Expense, and Salaries Expense?