11/25/2020: Pedal Pushers pays \$1,265 to Make Your Mark Advertising, the agency has made website and brochures for Pedal Pushers. The agency will charge a monthly service fee to maintain and update the website. 11/30/2020: A count of office supplies shows that $320 are remaining. Record the business activity as journal entries, post to Ledgers, prepare the unadjusted trial balance, prepare any adjusting entries for the month, and create the adjusted trial balance. 12/01/2020: Sell on account to Walker Fitness Gym, terms 1/15,n/30, the following 36 Regular Bikes, 36 Regular Helmets, 14 XL Bikes, 14 XI Helmets. 12/02/2020: Pay for the helmet purchase that was made November 5 t. 12/03/2020. Purchase on account, terms 2/15,n/30, FOB Destination from Discount Sports Distribution the following items, and received the same day: - 30 Regular Bikes for $92/ each - 16 XI Bikes for $101/ each - 80 Regular Helmets for $13/ each - 40 XL Helmets for $14/ each 12/04/2020: Sold to cash customers 6 XI. Bikes, 5 XI Helmets, 3 Regular Bikes, and 4 Regular Helmets. 12/5/2020: Sold to cash customers 22 Regular Bikes, 18 Regular Helmets, and 5 XL Bikes. 12/6/2020: Paid the bill for the purchase of the Point-of-Sale system. 12/8/2020: Received a utilities bill for the bundled phone/internet for the shop. Paid it the same day, $245. 12/10/2020: Sold to cash customers 19 Regular Bikes, 2 Regular Helmets, 12 XL Bikes, 6 XI. Helmets 12/11/2020: Sold on account to Ripley's Raceway Park, terms 1/15, n/30,20 each of the 4 inventory items. 12/12/2020: Received payment from Walker's Fitness Gym for the entire purchase they made with us on December 1ti 12/15/2020: Clint and Chelsea decide to take a $2,000 dividend for each of them. They will close the shop for a few wecks to enjoy the year-end holidays and resume business the following year Adjusting entries, you should make adjusting entries for any expense items needed. Also, a count of office supplies shows only $65 remaining