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

Oct. 1 Issued common stock in exchange for $66,000 cash from investors.

2 Hired part-time security consultant. Salary will be $2,000 per month. First day of work will be October 15.

4 Paid 1 month of rent for building for $2,000.

7 Purchased equipment for $18,000, paying $4,000 cash and the balance on account.

8 Paid $500 for advertising.

10 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 Received and paid utility bill for $148.

27 Received payment from customer for October 12 services performed.

31 Paid employee salaries and wages of $5,100.

Instructions

(a) Journalize the transactions. Do not provide explanations.

(b) Post the transactions to T-accounts.

(c) Prepare a trial balance at October 31, 2017.