This information relates to McCall Real Estate Agency. Oct. 1 Stockholders invest $33,540 in exchange for common stock of the corporation.
2 Hires an administrative assistant at an annual salary of $41,520.
3 Buys office furniture for $3,690, on account.
6 Sells a house and lot for E. C. Roads; commissions due from Roads, $11,190 (not paid by Roads at this time).
10 Receives cash of $155 as commission for acting as rental agent renting an apartment.
27 Pays $660 on account for the office furniture purchased on October 3.
30 Pays the administrative assistant $3,460 in salary for October.
Journalize the transactions.

Oct. 1

Cash $33,540 (debit)

Common Stock $33,540 (credit)

Being Investment made by Stockholders

Oct. 2

Salaries Expense $3,460 (debit)

Salaries Payable $3,460 (credit)

Being administrative assistant hired

Oct. 3

Office furniture $3,690 (debit)

Accounts Payable $3,690 (credit)

Being Office Furniture Purchased on Account

Oct. 6

Accounts Receivable $11,190 (debit)

Commission Earned $11,190 (credit)

Being Commission earned not yet paid

Oct. 10

Cash $155 (debit)

Commission Earned $155 (credit)

Being commission earned and paid up

Oct. 27

Accounts Payable $660 (debit)

Cash $660 (credit)

Being payment of office furniture

Oct. 30

Salaries Payable $3,460 (debit)

Cash $3,460 (credit)

Being payment of October Salary to administrative assistant

Explanation:

The Journal Entry and Narrations are given above.

client registration system, resource management system, clinical management system, patient information database, common use-system interface

explanation: