Based on the above information:

Cut the Green Stuff (CGS) is a landscape service company that provides its customers with lawn and garden maintenance. For a new customer, CGS requires a prepayment of the first 3 months of service fees. After three months, customers are billed as services are provided (billing occurs on the 15th and 30th of each month) with invoices due in 30 days. At the end of November 2019, CGS has the following balances in its accounts: Account Title Cash Accounts Receivable Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable Common Stock Retained Earnings Landscaping Service Revenue Supplies expense Wages expense Rent expense Utilities expense Balance $ 52,200 54,000 740 70,000 14,200 5,000 38,000 57,740 298,600 22,000 195,000 13,300 6,300 | Date | Transaction December 1 Paid monthly rent for office space, $1,300 December 1 Collected $2,400 from new customer as an advance for 3 months landscaping services December 1 Purchased 3 new lawn mowers by signing a 2-year, $24,000, 6% note payable. The note calls for quarterly interest payments and full principal repayment at maturity December 1 Purchased gasoline on account, $350. CSB typically purchases sufficient gas to run its equipment for about a week so expenses it when purchased December 4 Paid $4,000 on accounts payable December 8 Paid $1,800 for advertisements to appear in the local newspaper on the last day of the month from December through May December 14 Collected $12,000 on customers' accounts December 15 | Paid employees $10,000 for work performed in the first half of the month December 15 Billed customers for services provided, $27,000 December 17 CSG entered into a bulk purchase agreement for 2,000 gallons of gasoline for its equipment, paying $6,000. CGS believes this gasoline purchase will last for about 5 months. December 20 Paid electric bill for rented office space, $700 December 28 Collected $18,000 on customers' accounts December 30 Billed customers for services provided, $19,000 | December 30 Paid employees $13,000 for work performed in the second half of the month | December 30 | Paid a $2,600 dividend to shareholders Prepare, in good form, the journal entries for the month of December and post them to T-accounts. Total the T-accounts to determine the balances in the accounts on December 31