Answer:
Oct. 1, investment of $20,000 in real estate business
Dr Cash 20,000
Cr Common Stock 20,000
Oct. 3, office furniture purchased on account
Dr Office furniture 2,300
Cr Accounts payable - office furniture 2,300
Oct. 6, fees charged for real estate services
Dr Accounts receivable 3,600
Cr Fees earned 3,600
Oct 27, partial payment of accounts payable
Dr Accounts payable 850
Cr Cash 850
Oct. 30, salary paid to administrative assistant
Dr Wages and salaries expense $2,500
Cr Cash 2,500
