Transactions Simmons Consulting Co. has the following accounts in its ledger: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Michael Short, Capital; Michael Short, Drawing; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense. Oct. 1. Paid rent for the month, $6,000.
3. Paid advertising expense, $3,820.
5. Paid cash for supplies, $1,640.
6. Purchased office equipment on account, $25,100.
10. Received cash from customers on account, $8,180
15. Paid creditors on account, $2,400.
27. Paid cash for miscellaneous expenses, $1,040,
30. Paid telephone bill (utility expense) for the month, $380.
31. Fees earned and billed to customers for the month, $54,500.
31. Paid electricity bill (utility expense) for the month, $650.
31. Withdrew cash for personal use, $4,100.
Journalize the selected transactions for October 2013. If an amount box does not require an entry, leave it blank.
20Y3 Oct. 1 Rent Expense 6,000
Cash
20Y3 Oct. 3 Advertising Expense 3,820
Cash
2013 Oct. 5 Supplies 1,640 20Y3
Cash
20Y3 Oct. 6 Office Equipment 25,100
Accounts Payable
20Y3 Oct. 10 Cash 8,180
Accounts Receivable
20Y3 Oct. 15 Accounts Payable
Cash
20Y3 Oct. 27 Miscellaneous Expense 1,040
Cash
20Y3 Oct. 30 Utilities Expense 380
Cash
20Y3 Oct. 31: Accounts Receivable
Fees Earned
20Y3 Oct. 31: Utilities Expense 650
Cash
2013 Oct. 31: Utilities Expense 650
Cash ID
20Y3 Oct. 31: Michael Short, Drawing
Cash

                                Journal Entry

Date     Account Title and Explanation       Debit     Credit

Oct 1     Rent expense                                  $6,000

                   Cash                                                           $6,000

             ( Being rent paid in cash)

Oct 3      Advertising expense                      $3,820

                     Cash                                                         $3,820

                (Being advertising expenses paid)

Oct 5      Supplies                                          $1,640

                     Cash                                                          $1,640

                (Being cash paid to suppliers)

Oct 6      Office equipment                           $25,100

                     Accounts Payable                                     $25,100

                (Being office equipment purchased on credit)

Oct 10     Cash                                                 $8,180

                      Account Receivable                                $8,180

                (Being amount received from customers)

Oct 15     Accounts Payable                           $2,400

                      Cash                                                          $2,400

                (Being amount paid to creditors)

Oct 27    Miscellaneous expense                    $1,040

                      Cash                                                          $1,040

                (Being miscellaneous expenses paid)

Oct 30    Utility expense                                   $380

                       Cash                                                         $380

                (Being expenses paid in cash)

Oct 31     Account Receivable                          $54,500

                        Fee earned                                               $54,500

                (Being fee earned and charge to customers)

Oct 31     Electricity expense                             $650

                        Cash                                                          $650

                (Being amount paid for electricity)

Oct 31     Michael short, Drawing                      $4,100

                        Cash                                                           $4,100

                (Being amount paid for Micheal short)

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