Beyers Security Company provides security services. Selected transactions for Beyers are as follows:
Oct. 1 B. Beyers invested $66,000 cash in the business.

2 Hired part-time security consultant. Salary will be $2,000 per month. First day of work will be October 16.

4 Paid one month of rent for building for $2,000.

7 Purchased equipment for $18,000, paying $4,000 cash and the balance on account.

8 Paid $500 for advertising.

10 Received bill for equipment repair for $390.

12 Provided security services for event for $3,200 on account.

16 Purchased supplies for $410 on account.

21 Paid balance due from October 7 purchase of equipment.

24 Received and paid utility bill for $148.

27 Received payment from customer for October 12 services performed.

31 Paid employee salaries of $5,100.

Instructions

a. Journalize the transactions.

b. Post the transactions to T accounts.

c. Prepare a trial balance at October 31, 2024.