Presented below is the ledger for Harbach Co.

Instructions
(a) Reproduce the journal entries for the transactions that occurred on October 1, 10, and 20, and provide explanations for each.
(b) Determine the October 31 balance for each of the accounts above, and prepare a trial balance at October 31,2014.

Cash No. 101 Owner's Capital 10/1 10/10 10/10 4,00010/15 10/20 10/25 2,00010/31 No. 301 3,000 2,000 No. 306 3,000 10/4 400 1,500 250 300 10/1 10/25 500 10/12 Owner's Drawings 500 10/30 500 10/30 300 Accounts Receivable No. 112 Service Revenue No. 400 10/6 10/20 800 10/20 940 10/6 10/10 10/20 800 500 940 500 Supplies No. 126 Salaries and Wages Expense No. 726 10/4 400 10/31 500 Equipment No. 157 Rent Expense No. 729 10/3 2,000 10/15 250 Notes Payable No. 200 4,000 No. 201 2,000 0/10 Accounts Payable 10/12 1,500 10/3