5. Toyota Motor Company specializes in teaching driving safety. After the first 11 months of operations in 2018, Toyota has the following account balances. Account Title Debits Credits Cash $14,590 Supplies 1,600 Prepaid rent 4,600 Equipment 82,100 Buildings 200,000 Accounts payable $9,500 Deferred revenue 3,400 Common stock 145,000 Retained earnings Dividends 9,000 Service revenue Salaries expense 100,000 Advertising 15,600 expense Utilities expense 30,700 Totals 50,200 250,090 458,190 $458,190 The following transactions occur during December 2018: December 1 Toyota provides services to customers for cash, $190,710 December 4 Purchase supplies on account, $6,872. December 9 Toyota provides services to customers on account, $178,520 December 12 Issue additional shares of common stock for cash, $53,480 December 15 Pay for supplies purchased on December 4 December 19 Purchase equipment with cash, $78,992 December 22 Pay utilities for December, $5,643. December 24 Receive cash from customers for services to be provided next January, $70,840. 1. Record each transaction. Date Account Name 1 Cash Revenue 4 12 15 19 22 24 Debit Credit 190,710 190,710 2. Calculate the balance of the Cash account at December 31