Analyse the following transactions in the manner shown for Dec. 1 transaction. Also record cash transaction in the jornal

Dec. 1 Paid utilities expense of 2,000

        4. Borrowed 12,000 cash signing a note payable

        8. Performed service on account for customer 1,000

      12. Purchased coffee furniture on account  810

      19. Sold for 74,000 land that had cost this same account

      24. Purchased building for 140,000, signed a note payable

      27. Paid the liability created on Dec. 12

 Required 

1. Opening the following T-accounts with their Dec. 1 balances: cash , debit balance 6,000: Land debit balance 74,000: Zack Beaty,  capital, credit balance 80,000

2. Record the transaction on T-accounts affected. Using the date as posting references.

3. Compute the Dec. 31 balance in each account and prove that total debits equal credits