A dog training business began on December 1. The following transactions occurred during its first month. Deceaber 1 . Recelven $20,000 eanh as an owner inventwent. Decenber 2 Pay= $6,000 cash for equipment. Decenber 3 Psya $3,600 cash (insurance proeiuas) for a 12-month Insurance policy. Coverage began on Decenber 1. Decenber 4 Dayn $1,000 cash for Deenember rent expesse. Decenber? Providen all-day training nervicen for a large group and lemediately collectis $1,100 cesb. Decenber 8 pays $200 canh in vagen for part-tine help. Decenber 9 providen treining nervicen for $2,400 and rests training equipent for 5600 . The ourtoner in billed 53,000 for these servicen. Docenber 19 Aeceives $3,000 canh from the customer billed on Dee. 9 . Decinter 20 Purebanen $2,000 of supplien on credit fron a mupplier. Dnceaber 23 Recelven $1,600 cabb in advance of providing a d-veek training nervice to a cuntoner. Decenber 29 Payn $1,300canh an a partial payment toward the accoants payable of thec. 20. Decesber 30 Withdrawal of $500 eash by the owner for pernonal une. Information for month-end adjustments follows: December it One nonth of the 12 -nonth, $3,600 invurance poliey in expired by Deceaber 31 , Thin Ieave" $3,300 not yet expired. vager are bot yet paid of recorded. recorded the 2 week of tervices provided. December 31, 2 weeki of nerviceil have beon provided, but the basinesin has not yet billed the customer or reoorded the 2 weekm of mervfeer provided. Prepare the required journal entries, adjusting entries, and closing entries