Do the analyzing and journalizing for the following transactions.

Oct. 1Graham invested $90,000 cash, a $36,000 computer system, and $18,000 of office equipment in the business.

Oct. 2Paid $1,000 for an advertisement in the local newspaper.

Oct. 3Purchased computer supplies on credit for $2,640 from Abbott Office Product

Oct. 5Paid $4,320 cash for one years premium on a property and liability insurance policy.

Oct. 6Paid for computer supplies purchased from Abbot Office Product

Oct. 10Hired Carly Smith as a part-time assistant for $200 per day, as needed.

Oct. 12Billed Capital Leasing $6,600 for installing a new computer.

Oct. 14Paid $1,410 to repair computer equipment damaged when moving into the new office.

Oct. 20Received cash from Capital Leasing on its account.

Oct. 24Billed Decker Company $6450 for services

Oct. 31 Paid Carly Smith for seven days work

Oct. 31Withdrew $2100 cash from the business for personal use.