1. Record December transactions by posting them to the ledger accounts.

2. Prepare the trial balance for the end of December.

The following transactions occurred during the month of December. Dec. 1 Paid rent for the month, 1,290. Dec. 2 Bought medical equipment on account from Bennett Surgical Supply, 864, making an initial payment of 200 , with the balance due in sixty days. Dec. 5 Billed patients for services performed, 9,015 . Dec. 15 Paid employee salaries, 1,797. Dec. 16 Received and paid water and electric bill, 112. Dec. 18 Received cash from patients previously billed, 11,060 . Dec. 21 Received gas bill for car, used only in the professional practice, from Garza Fuel Company. 116. Dec. 23 Paid account creditors, 1,590. Dec. 28 Paid 1,800 for renewal of liability insurance with one year's coverage. Dec. 29 Dr. Russo withdrew cash for personal use, 5,000 . Other information: a. Accounts are adjusted every end of the month and closed annually. b. New periodic depreciation of furniture and equipment is 224 . c. Depreciation of vehicleis 250 per period. d. As of Dec. 31, 220 worth of supplies have been used up. The following transactions occurred during the month of December. Dec. 1 Paid rent for the month, 1,290. Dec. 2 Bought medical equipment on account from Bennett Surgical Supply, 864, making an initial payment of 200 , with the balance due in sixty days. Dec. 5 Billed patients for services performed, 9,015 . Dec. 15 Paid employee salaries, 1,797. Dec. 16 Received and paid water and electric bill, 112. Dec. 18 Received cash from patients previously billed, 11,060 . Dec. 21 Received gas bill for car, used only in the professional practice, from Garza Fuel Company. 116. Dec. 23 Paid account creditors, 1,590. Dec. 28 Paid 1,800 for renewal of liability insurance with one year's coverage. Dec. 29 Dr. Russo withdrew cash for personal use, 5,000 . Other information: a. Accounts are adjusted every end of the month and closed annually. b. New periodic depreciation of furniture and equipment is 224 . c. Depreciation of vehicleis 250 per period. d. As of Dec. 31, 220 worth of supplies have been used up