Here is the ledger for Brumbaugh Co.

Instructions
(a) Reproduce the journal entries for only the transactions that occurred on October 1, 10, and 20, and provide explanations for each.
(b) Prepare a trial balance at October 31, 2010.

Cash 7,000Oct. 4 Common Stock Oct. 400 Oct. 7,000 252,000 12 1,500 15 30 31 750 10 8,000 20 300 500 25 2,000 Accounts Receivable Dividends Oct. 6 800 Oct. 20 800 Oct. 30 920 Supplies 400 Oct. 31 Service Revenue Oct. 4 180 Oct. 6 10 20 750 920 Furniture Store Wages Expense Oct. 3 3,000 Oct. 31 500 Notes Payable Supplies Expense 180 Rent Expense Oct. 10 8,000 Oct. 31 Accounts Payable Oct. 12 1500 Oct 3 3,000 Oct. 15 250