Bella Construction, Inc. had the following beginning balances as of December 1, 2019. Cash Accounts receivable Prepaid rent $7,000 Salaries payable $7,600 Common stock $3,000 Retained earnings $670 $10,000 $6,930 During the second month of operations, Bella Construction, Inc. completed the following transactions Dec transactions 2 Bella received $65,000 cash and issued common stock to the stockholders. 3. Purchased supplies $3,500 and equipment of $32,700 on account. 4 Performed construction services for a client and received $5,700 cash. Paid $2,100 cash for a 12-month insurance policy that began on December I 7 5 Paid $39,000 to acquire a business truck on account. 11 Paid S6,700 cash in employee salaries, a portion of which was accrued in prior month. 11 Performed construction services for a customer and billed the customer $6,500. Bella expects to collect within one month. 12 Issued a note receivable of $5,000 to a client who needed an extension on their invoice due today. The terms are 3 months at 12% interest. 17 Paid $420 cash for the telephone bill. 18 Received $2,600 payment from customer on account. 22 Paid $340 cash for the water and electricity bills. 23 Paid for the equipment purchased December 3. 25 Paid $6,700 cash in employee salaries 29 Received $5,500 cash for repairing the pipes of a customer. 29 Paid $3,000 cash for rent due January 5. 30 Declared and paid dividends of $3,500. Requirements Record each transaction in the general ledger. Key each transaction by date. Explanations are required 1) 2) Post the transactions to the T-accounts, using transaction dates as posting references 3) Prepare the unadjusted trial balance of Bella Construction, Inc., at December 31, 2019