Make A Journal Entry for CCS during October 2021 transaction:

Types of Entry Options: No Entry Required, Accounts Payable, Accounts Receivable, Cash, Dividends, Insurance Expense, Interest and Bank Charges, Prepaid Expenses, Rent Expense, Repairs and Maintenance, Salaries Expense, Salaries Payable, Service Revenue, Unearned Revenue, Utilities Expense

Oct 1 Received $500 due from a customer for work completed in the prior month 1 CCS has two employees, each of whom is paid $400 every Friday. Since September 30th was on a Thursday, the full amount (including the Salaries Payable) is paid on Friday, October 1st. The employees do not work weekends. 1 CCS purchases insurance on a quarterly basis. They pay $1,200 for the months October to December, 2021 4 CCS gets a contract to help redesign a local restaurant's, named William's Seafood, website for $4,000. The restaurant is eager to get the work done and pays CCS all of the money upfront. 5 Downtown Gaming Caf has an issue with one of its processors and asks CCS to help. They fix the issue quickly, and the caf owner agrees to pay $300 within the next few weeks 5 CCS completes coding a program for a client that had paid $3,000 upfront for a job with a value of $5,000 total. The client pays the outstanding balance on receipt of the code 7 The sink in the office break room isn't draining properly. The company calls a plumber, who unclogs the sink and is paid $175. 8 Employees are paid for the week's work. 11 The company pays $2,200 in cash for supplies it had purchased on account in September relating to computer repair. 13 An accounting firm that is a client of CCS has a server malfunction at 6pm, requiring after-hours emergency service. CCS personnel determine the issue and have it fixed by the next morning. The firm agrees to pay $2,500 for the emergency work at a later date. 15 Employees are paid for the week's work. In addition to their normal salary, each of the employees is given a one time bonus of $100 for their help with the emergency situation on the 13th. 18 A chain of internet cafes approaches CCS about handling the repair and service for all of their locations. This is a significant contract, so the company is very interested. They submit a proposal and hope to hear about the decision in early November. 21 CCS designers show the website to the Executive Director of William's Seafood from October 8th. They are generally pleased with the site, but request further changes before the work is considered 'done' 22 Employees are paid for the week's work. 28 William's Seafood's Executive Director approves the changes CCS has made to the website design, and the job is considered completed. 29 Employees are paid for the week's work. 29 CCS pays upfront for rent. They send $800 to the landlord for the month of November 29 The accounting firm pays the outstanding $2,500 to CCS 29 JC pays himself a $2,750 dividend