Prepare Bob's adjusting entries for the October transactons. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your final answers to the nearest whole dollar.$)$

No Transaction General Journal Debit Credit

$1$ a$.$ Equipment $1,500$

Cash $1,500$

Utilities expense $800$

Cash $800$

Accounts receivable $35,000$

Sales revenue $35,000$