Whispering Winds Corp. provides security services. Selected transactions for Whispering Winds Corp. are presented here. $\backslash$table$[[,$Cash,,$],[$Oct$.10,$vvP$,$Maintenance and Repairs Expense,$440,],[$Accounts Payable,,$440],[$Accounts Receivable,$3,600,],[$Service Revenue,,$3,600],[$Oct$.16,$vv$,$Supplies,$456,],[$Accounts Payable,,$],[$Accounts Payable,$15680,],[$Cash$,,],[$Oct$.24,,$Utilities Expense,,$]]$ Utilities Expense

Cash

Cash

$$

Salaries and Wages Expense

$]$

Oct. $1$ Issued common stock in exchange for $$73,920$ cash from investors.

oct $2$ Hired part$-$time security consultant. Salary will be $$2,240$ per month. First day of work will be October $15.$

oct$4$ Paid $1$ month of rent for building for $$2,240.$

oct$7$ Purchased equipment for $$20,160,$ paying $$4,480$ cash and the balance on account.

oct $8$ Paid $$560$ for advertising.

oct$10$ Received bill for equipment repair cost of $$440.$

oct $12$ Provided security services for event for $$3,600$ on account.

oct $16$ Purchased supplies for $$456$ on account.

oct $21$ Paid balance due from October $7$ purchase of equipment.

oct $24$ Received and paid utility bill for $$166.$

oct $27$ Received payment from customer for October $12$ services performed.

oct $31$ Paid employee salaries and wages of $$5,712.$