31 The company paid \( \$ 3,600 \) cash in dividends. Nov. 1 The company reimbursed S . Rey in cash for business automobile mileage allowance (Rey logged 1,000 miles at \( \$ 0.32 \) per mile). 2 The company received \( \$ 4,633 \) cash from Liu Corporation for computer services performed. 5 The company purchased computer \( s u p p l i e s \) for \( \$ 1,125 \) cash from Harris Office Products. 8 The company billed Gomez Co. \( \$ 5,668 \) for services performed. 13 The company received notification from Alex's Engineering Co. that Business Solutions's bid of \( \$ 3,950 \) for an upcoming project was accepted. 18 The company received \( \$ 2,208 \) cash from IFM Company as partial payment of the October 28 bill. 22 The company donated \( \$ 250 \) cash to the United Way in the company's name. Continued on next page ...

Here are the journal entries for the company's transactions: 1. **Payment of Dividends** ``` Dividends $3,600 Cash $3,600 ``` 2. **Reimbursement for Automobile Mileage** ``` Automobile Mileage Expense $320 Cash $320 ``` 3. **Cash Received for Computer Services** ``` Cash $4,633 Service Revenue $4,633 ``` 4. **Purchase of Computer Supplies** ``` Computer Supplies $1,125 Cash $1,125 ``` 5. **Billing for Services Performed** ``` Accounts Receivable $5,668 Service Revenue $5,668 ``` 6. **Bid Acceptance Notification** (No entry required at this time) 7. **Partial Payment Received on Account** ``` Cash $2,208 Accounts Receivable $2,208 ``` 8. **Cash Donation to United Way** ``` Charity Expense $250 Cash $250 ``` **Summary of Accounts:** - **Dividends:** Debit $3,600 - **Automobile Mileage Expense:** Debit $320 - **Cash:** Debit $3,600, Credit $3,600 - **Service Revenue:** Credit $10,301 - **Computer Supplies:** Debit $1,125 - **Accounts Receivable:** Debit $5,668, Credit $2,208 - **Charity Expense:** Debit $250