On October 1, 2019, Jay Pryor established an interior decorating business, Pioneer Designs.

During the month, Jay completed the following transactions related to the business:

Oct. 1. Jay transferred cash from a personal bank account to an account to be used for the business, $18,000.

4. Paid rent for period of October 4 to end of month, $3,000.

10. Purchased a used truck for $23,750, paying $3,750 cash and giving a note payable for the remainder.

13. Purchased equipment on account, $10,500.

14. Purchased supplies for cash, $2,100.

15. Paid annual premiums on property and casualty insurance, $3,600.

15. Received cash for job completed, $8,950.

Enter the following transactions on Page 2 of the two-column journal:

21. Paid creditor a portion of the amount owed for equipment purchased on October 13, $2,000.

24. Recorded jobs completed on account and sent invoices to customers, $14,150.

26. Received an invoice for truck expenses, to be paid in November, $700.

27. Paid utilities expense, $2,240.

27. Paid miscellaneous expenses, $1,100.