Sheffield 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 $1,900 for advertising 10 Received bill for equipment repair cost of $440. 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. Post the transactions to T-accounts. (Post entries in the order of joumal entries presented in the previous port. For occounts with aero balance select "Balance" from the list and enter " 0 or leave it blank) Maintenance \& Repairs Expense Rent Expense Utilities Expense