This information relates to Sheffield Real Estate Agency. Oct. 1 Stockholders invest $30,600 in exchange for common stock of the corporation.
2. Hires an administrative assistant at an annual salary of $31,800.
3. Buys office furniture for $3,760, on account.
6. Sells a house and lot for E. C. Roads; commissions due from Roads, $10,150 (not paid by Roads at this time).
10. Receives cash of $160 as commission for acting as rental agent renting an apartment.
27. Pays $750 on account for the office furniture purchased on October 3.
30. Pays the administrative assistant $2,650 in salary for October.

Required:
Post the transactions to T-accounts.