This information relates to Matthews Real Estate Agency Corporation.

Oct. 1 Stockholders invested $25,000 in exchange for common stock of the corporation.
Oct. 2 Hires an administrative assistant at an annual salary of $42,000.
Oct. 3 Buys office furniture for $3,600, on account.
Oct. 6 Sells a house and lot for M.E. Mills; commissions due from Mills, $10,800 (not paid by Mills at this time).
Oct. 10 Receives cash of $140 as commission for acting as rental agent renting an apartment.
Oct. 27 Pays $700 on account for the office furniture purchased on October 3.
Oct. 30 Pays the administrative assistant $3,500 in salary for October.
Journalize the transactions.

Date account/description debit credit

So what is your question?