Accounts Cash Accounts Receivable Prepaid Insurance Equipment Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Salaries Expense Rent Expense Totals Debits $ 10,200 5,000 900 24,600 177,500 Credits $ 3,800 50,500 130,000 14,600 5,500 75,500 11,500 28,800 10,400 $274,400 $274,400 The following transactions occur during December 2021: December 1 Pay rent for mountain lodges for the month of Lucember, $1,400. December 5 Provide guided tour to customers in Grand Teton National Park for cash, $3,300. December 8 Borrow from a local bank by signing a note payable, $15,000. The note is due in one year with a 6% interest rate. December 12 Receive cash from customers as payment for a guided tour that occurred on November 28, $4,000. December 13 Issue additional shares of common stock for cash, $25,000. December 15 Pay employee salaries for the first half of the month, $1,700. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $1,500. December 22 Provide guided tour to customers in Yellowstone National Park on account, $3,700. December 23 One of the customers from the December 22 tour claims to have seen the legendary creature Bigfoot. The company believes this exciting news will create additional revenue of $25,000 next year. December 26 Purchase several pieces of hiking equipment to give customers a more enjoyable adventure, such as night- vision goggles, GPS, long-range binoculars, and video cameras, for cash, $29,000. December 28 Pay cash on accounts payable, $2,000. December 31 Pay dividends to stockholders, $2,500. tion to the annnnristo Taccounts and Calculate the balance of each account at December 31. (Hint: Be sure flate 1-accounts and Calculate the balance of each account at December 31. (Hint: Be sure to include the balance at the beginning of December in each T-account.) Cash Accounts Receivable Beg. Bal. December 5 10,200 Beg. Bal. 5,000 3,300 December 8 15,000 December 12 December 13 4,000 25,000 1,400 December 1 1,500 December 17 29,000 December 26 2,000 December 28 2,500 December 31 End. Bal. End. Bal. Prepaid Insurance Beg. Bal. Equipment Beg. Bal End. Bal. End. Bal. Land Accounts Payable Beg. Bal. Beg. Bal End. Bal. End. Bal. Land Beg. Bal. End. Bal. Beg. Bal. Accounts Payable End. Bal. Notes Payable Common Stock Beg. Bal. Beg. Bal. End. Bal. End. Bal. Retained Earnings Dividends Beg. Bal. Beg. Bal. End. Bal. End. Bal. Service Revenue Advertising Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Rent Expense 1400 Notes Payable Common Stock Beg. Bal. Beg. Bal. End. Bal. End. Bal. Retained Earnings Dividends Beg. Bal. Beg. Bal. End. Bal. End. Bal. Service Revenue Advertising Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Salaries Expense Rent Expense Beg. Bal. Beg. Bal. 1,400 End. Bal. End. Bal