Innovative Consulting Co. has the following accounts in its ledger: Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Common Stock, Retained Earnings, Dividends, Fees Earned, Rent Expense, Advertising Expense, Utilities Expense, Miscellaneous Expense.

Journalize the following selected transactions for October 20Y2 in a two-column journal. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank.

Oct. 1.	Paid rent for the month, $4,300.
3.	Paid advertising expense, $2,750.
5.	Paid cash for supplies, $1,180.
6.	Purchased office equipment on account, $18,100.
12.	Received cash from customers on account, $5,900.
20.	Paid creditor on account, $1,730.
27.	Paid cash for miscellaneous expenses, $750.
30.	Paid telephone bill for the month, $280.
31.	Fees earned and billed to customers for the month, $39,300.
31.	Paid electricity bill for the month, $470.
31.	Paid dividends, $3,000.

20Y2 Oct. 1	Accounts PayableAccounts ReceivableCashCommon StockDividendsRent ExpenseRent PayableRent Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsRent ExpenseRent PayableRent Receivable	- Select -	- Select -
Oct. 3	Accounts PayableAccounts ReceivableAdvertising ExpenseAdvertising PayableAdvertising RevenueCashCommon StockDividends	- Select -	- Select -
	Accounts PayableAccounts ReceivableAdvertising ExpenseAdvertising PayableAdvertising RevenueCashCommon StockDividends	- Select -	- Select -
Oct. 5	Accounts PayableAccounts ReceivableCashCommon StockDividendsSuppliesSupplies PayableSupplies Revenue	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsSuppliesSupplies PayableSupplies Revenue	- Select -	- Select -
Oct. 6	Accounts PayableAccounts ReceivableCashCommon StockDividendsOffice EquipmentOffice Equipment ExpenseOffice Equipment Payable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsOffice EquipmentOffice Equipment ExpenseOffice Equipment Payable	- Select -	- Select -
Oct. 12	Accounts PayableAccounts ReceivableCashCommon StockDividendsFees EarnedFees ExpenseFees Payable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsFees EarnedFees ExpenseFees Payable	- Select -	- Select -
Oct. 20	Accounts PayableAccounts ReceivableCashCommon StockDividendsFees ExpenseMiscellaneous ExpenseNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsFees ExpenseMiscellaneous ExpenseNotes PayableNotes Receivable	- Select -	- Select -
Oct. 27	Accounts PayableAccounts ReceivableCashCommon StockDividendsMiscellaneous ExpenseMiscellaneous PayableMiscellaneous Revenue	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsMiscellaneous ExpenseMiscellaneous PayableMiscellaneous Revenue	- Select -	- Select -
Oct. 30	Accounts PayableAccounts ReceivableCashCommon StockDividendsUtilities ExpenseUtilities PayableUtilities Revenue	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsUtilities ExpenseUtilities PayableUtilities Revenue	- Select -	- Select -
Oct. 31	Accounts PayableAccounts ReceivableCashCommon StockFees EarnedFees ExpenseFees PayableRetained Earnings	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsFees EarnedFees ExpenseFees PayableUnearned Fees	- Select -	- Select -
Oct. 31	Accounts PayableCashCommon StockNotes ReceivableRetained EarningsUtilities ExpenseUtilities PayableUtilities Revenue	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsUtilities ExpenseUtilities PayableUtilities Revenue	- Select -	- Select -
Oct. 31	Accounts PayableCashCommon StockDividendsDividends ExpenseFees ExpenseRetained EarningsWages ExpenseWages Payable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCommon StockDividendsFees ExpenseWages ExpenseWages Payable	- Select -	- Select