heffield Corp. provides security services. Selected transactions for Sheffield Corp. are presented below.

Oct. 1		Issued common stock in exchange for $70,000 cash from investors.
2		Hired part-time security consultant. Salary will be $2,100 per month. First day of work will be October 15.
4		Paid 1 month of rent for building for $2,100.
7		Purchased equipment for $19,100, paying $4,200 cash and the balance on account.
8		Paid $500 for advertising.
10		Received bill for equipment repair cost of $410.
12		Provided security services for event for $3,400 on account.
16		Purchased supplies for $430 on account.
21		Paid balance due from October 7 purchase of equipment.
24		Received and paid utility bill for $157.
27		Received payment from customer for October 12 services performed.
31		Paid employee salaries and wages of $5,400.

a) Journalize the transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

b) Post the transactions to T-accounts. (Post entries in the order of journal entries presented in the previous part. For accounts with zero balance select "Balance" from the list and enter "0" or leave it blank.)

c)Prepare a trial balance at October 31, 2017.