Canadian Rockies Expeditions provides guided tours in scenic mountainous areas. After the first 11 months of operations in 2024, Canadian Rockies has the following account balances. CANADIAN ROCKIES EXPEDITIONS Accounts Cash Accounts Receivable. Prepaid Insurance Equipment Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Rent Expense Totals Trial Balance November 30, 2024 Debita Credits $13,200 6,500 2,400 26,100 200,000 5,300 52,000 160,000 16,100 7,000 77,000 13,000 30,300 11,900 $310,400 $310,400 The following transactions occur during December 2024: December 1 Pay rent for mountain lodges for the month of December, $2,900. December 5 December 8 Provide guided tour to customers in Grand Teton National Park for cash, $4,800. Borrow from a local bank by signing a note payable, $30,000. The note is due in one year with a 61 interest rate. December 12 Receive cash from customers as payment for a guided tour that occurred on November 28, $5,500. December 13 Issue additional shares of common stock for cash, $40,000. December 15 Pay employee salaries for the first half of the month, $3,200. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $3,000. December 22 Provide guided tour to customers in Yellowstone National Park on account, $5,200. 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 $40,000 next year. December 26 Purchase several pieces of hiking equYpment to give customers a more enjoyable adventure, such as night- vision goggles, GPS, long-range binocllars, and video cameras, for cash, $30,500. December 28 Pay cash on accounts payable, $3,500. December 31 Pay dividends to stockholders, $4,000. Requirement General Journal General Trial Balance Ledger Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < 2 3 4 5 6 7 8 12 Pay rent for mountain lodges for the month of December, $2,900. Note: Enter debits before credits. Date December 01 Account Title Debit Credit Record entry Clear entry View general journal