Presented below is information related to Berge Real Estate Agency:

Oct. 1 Lia Berge begins business as a real estate agent with a cash investment of $30,000.
2 Pays rent, $700, on office space.

3 Purchases office equipment for $2,800, on account.

6 Sells a house and lot for Hal Smith; bills Hal Smith $4,400 for realty services performed.

27 Pays $1,100 on the balance related to the transaction of October 3.

30 Receives bill for October utilities, $130 (not paid at this time).

Journalize the transactions. (You may omit explanations.)