This information relates to Monty Real Estate Agency for the month of October, 2022.

Oct. 1 Stockholders invested $37,000 in exchange for common stock of the corporation.
2 Hires an administrative assistant at an annual salary of $36,000.
3 Buys equipment for $4,400 on account.
6 Sells a house and lot for M Springer; commissions due from Springer, $10,500 (not paid by Springer at this time).
10 Receives cash of $190 as commission for acting as rental agent renting an apartment.
27 Pays $880 on account for the equipment purchased on October 3.
30 Pays the administrative assistant $3,000 in salary for October.

Required:
Journalize the transactions.

Oct 1   Cash                            $37000 Dr

                 Common Stock          $37000 Cr

Oct 3  Equipment Account    $4400 Dr

                 Accounts Payable      $4400 Cr

Oct 6  Accounts Receivable       $10500 Dr

                 Commission Revenue    $10500 Cr

Oct 10  Cash                                $190 Dr

                Commission Revenue    $190 Cr

Oct 27  Accounts Payable          $880 Dr

                   Cash                                $880 Cr

Oct 30  Salary Expense              $3000 Dr

                     Cash                              $3000 Cr

Explanation:

The event on October 2 of hiring an administravtive assistant is not a financial event so it will not be recoreded and journalized. All the other transactions are recorded and journalized.

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