Presented below is information related to Lachapelle Real Estate Agency.
Oct. 1 Arthur Lachapelle begins business as a real estate agent with a cash investment of $15,000.
2 Hires an administrative assistant.
3 Purchases office furniture for $1,900, on account.
6 Sells a house and lot for J. Baxter; bills J. Baxter $3,600 for realty services performed.
27 Pays $1,100 on the balance related to the transaction of October 3.
30 Pays the administrative assistant $2,500 in salary for October.

Instructions
Prepare the debit-credit analysis for each transaction as illustrated on pages 66–70.