Beyers Corporation provides security services. Selected transactions are presented below that occurred in October 2020.

October	1	Issued common stock in exchange for $66,000 cash from investors.
	2	Hired part-time security consultant. Salary will be $2,000 per month. First day of work will be October 15.
	4	Paid $2,000 for October rent on building.
	7	Purchased equipment for $18,000. Paid $4,000 cash and the balance is on account.
	8	Paid $500 for advertising in the local newspaper.
	10	Paid $3,000 for six months of insurance for 10/1/2020 3/31/2021.
	12	Provided security services for event for $3,200 on account.
	16	Purchased supplies for $410 that they will use by the end of the month and paid cash.
	21	Paid the balance due on equipment purchased on October 7th.
	24	Received and paid the monthly utility bill for $148
	27	Received payment from a customer for services performed on October 12th
	31	Paid employee salaries and wages of $5,100

Prepare journal entries for these transactions using the general journal form and chart of accounts provided below.

Assets: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation-Equipment

Stockholders' Equity: Common Stock, Retained Earnings, Dividends, Income Summary

Revenues: Service Revenue

Liabilities: Notes Payable, Accounts Payable, Interest Payable, Unearned Service Revenue, Salaries and Wages Payable

Expenses: Salaries and Wages Expense, Supplies Expense, Rent Expense, Advertising Expense, Insurance Expense, Interest Expense, Utility Expense, Depreciation Expense