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Cullumber Corporation provides security services. Selected transactions for Cullumber are presented below.

Oct. $1$ Issued common stock in exchange for $$81,800$ cash from investors.

$2$ Hired part$-$time security consultant. Salary will be $$2,500$ per month. First day of work will be October $15.$

$4$ Paid $1$ month of rent for building for $$2,500.$

$7$ Purchased equipment for $$22,300,$ paying $$5,000$ cash and the balance on account.

$8$ Paid $$2,800$ for advertising.

$10$ Received bill for equipment repair cost of $$530.$

$12$ Provided security services for event for $$4,000$ on account.

$16$ Purchased supplies for $$510$ on account.

$21$ Paid balance due from October $7$ purchase of equipment.

$24$ Received and paid utility bill for $$184.$

$27$ Received payment from customer for October $12$ services performed.

$31$ Paid employee salaries and wages of $$6,300.$

$($a$)$

Your answer is correct.

Journalize the transactions. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Cred titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presente problem. List all debit entries before credit entries.$)$

Date Account Titles and Explanation

Debit

Ci