Chalet Co. has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Capital Stock; Retained Earnings; Dividends; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense. Journalize the following selected transactions for October 2012 in a two-column journal. Journal entry explanations may be omitted.

Oct. 1. Paid rent for the month, $2,000.

2. Paid advertising expense, $900.

5. Paid cash for supplies, $1,300.

6. Purchased office equipment on account, $16,000.

10. Received cash from customers on account, $6,700.

15. Paid creditor on account, $1,200.

27. Paid cash for repairs to office equipment, $600.

30. Paid telephone bill for the month, $180.

31. Fees earned and billed to customers for the month, $26,800.

31. Paid electricity bill for the month, $400.

31. Paid dividends, $3,000.