Flint Corporation provides security services. Selected transactions for Flint Corporation are presented below. Oct.
1 Issued common stock in exchange for $75,200 cash from investors.
2 Hired part-time security consultant. Salary will be $2,300 per month. First day of work will be October 15.
4 Paid 1 month of rent for building for $2,300.
7 Purchased equipment for $20,500, paying $4,600 cash and the balance on account.
8 Paid $2,300 for advertising.
10 Received bill for equipment repair cost of $480.
12 Provided security services for event for $3,600 on account.
16 Purchased supplies for $470 on account.
21 Paid balance due from October 7 purchase of equipment.
24 Received and paid utility bill for $169.
27 Received payment from customer for October 12 services performed.
31 Paid employee salaries and wages of $5,800.
Journalize the transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)
Post the transactions to T-accounts. (Post entries in the order of journal entries presented in the previous part. For accounts with zero balance select "Balance" from the list and enter "0" or leave it blank.)
Prepare a trial balance at October 31, 2017.

Date     Account Titles             Debit         Credit

1-Oct     Cash                              $75,200

                 Common Stock                           $75,200

2-Oct      No entry required       $0

4-Oct      Rent Expenses            $2,300

                   Cash                                          $2,300

7-Oct      Equipment                   $20,500

                  Cash                                           $4,600

8-Oct      Advertising expenses  $2,300

                   Cash                                            $2,300

10-Oct    Repair expenses             $480

                  Account payable                          $480

12-Oct      Account Receivables    $3,600

                   Service revenue                          $3,600

16-Oct      Supplies                           $470

                   Account Payable                          $470

21-Oct      Accounts payable             $15,900

                     Cash                                            $15,900

24-Oct     Utility expenses                 $169

                     Cash                                             $169

27-Oct      Cash                                  $3,600

                       Account receivables                  $3,600

31-Oct        Salaries & Wages Ex        $5,800

                          Cash                                         $5,800

borrow money from the government then pay the government back 5k