This information relates to Hanshew Real Estate Agency. Stockholders invested $35,000 in exchange for common stock of the corporation. Hires an administrative assistant at annual salary of $36,000. Buys equipment for $3,500 on account. Sells a house and lot for M Springer; commission due from Springer, $10,000 (not paid by Springer at this time). 10 Receives cash of $140 as commission for acting as rental agent renting an apartment. 27 Pays $7000 on account for the equipment purchased on October 3. 30 Pays the administrative assistant $3,000 in salary for October. Instructions (a) Journalize the transactions. Do not provide explanations. (b) Post the transactions to T accounts.