Innovative Consulting Co. has the following accounts in its ledger: Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Common Stock, Retained Earnings, Dividends, Fees Earned, Rent Expense, Advertising Expense, Utilities Expense, Miscellaneous Expense. Journalize the following selected transactions for October 20Y2 in a two-column journal. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank. Oct. 1. Paid rent for the month, $4,300. 3. Paid advertising expense, $2,750. 5. Paid cash for supplies, $1,180. 6. Purchased office equipment on account, $18,100. 12. Received cash from customers on account, $5,900. 20. Paid creditor on account, $1,730. 27. Paid cash for miscellaneous expenses, $750. 30. Paid telephone bill for the month, $280. 31. Fees earned and billed to customers for the month, $39,300. 31. Paid electricity bill for the month, $470. 31. Paid dividends, $3,000.

Date        Accounts title                        Debit$      Credit$

1-Oct        Rent expense Account          4300

                     Cash account                                      4300

3-Oct       Advertisement expense         2760

                     Cash account                                      2760

5-Oct     Supplies Account                     1180

                    Cash account                                       1180

6-Oct     Office equipment Account      18100

                    Accounts payable                                18100

10-Oct    Cash account                            5900

                    Accounts receivable                            5900

15-Oct     Accounts payable                     1730

                    Cash account                                        1730

27-Oct    Misc expense Account              750

                     Cash account                                      750

30-Oct    Utility expense Account            280

                     Cash account                                      280

31-Oct     Accounts receivable Account  39300

                     Service revenue                                 39300

31-Oct    Utility expense Account            470

                     Cash account                                      470

31-Oct    Jason payne, Drawings            3000

                    Cash account                                        3000