Create an unadjusted trial balance with only the balances dated December 31

Post the journal entries to record each of the December transactions from Requirement 1 and adjusting entries from Requirement 2A. After completing Requirement 7, post the closing entries to the general ledger accounts. 101: Cash 106: Accounts Receivable Debit Credit Debit Credit Date Dec. 01 Dec. 02 Date Dec. 01 Balance 39,264 38,269 37,779 41,929 Balance 13,118 8,968 995 490 Dec, 04 4,150 3,100 Dec. 28 5,868 Dec. 03 Dec. 04 4,150 Dec. 10 630 Dec. 14 OOOOOOOOO 41,299 43,399 49, 174 2,100 5,775 3,100 Dec. 20 Dec. 28 Dec. 29 155 52,274 52,119 50,719 Dec. 31 1,400 126: Computer Supplies Debit Credit 128: Prepaid Insurance Debit Credit Date Date Dec. 01 Dec. 15 Balance 2,645 4,645 Dec. 01 Dec 31 Adj. Balance 2,160 1,620 2,000 540 Dec 31 Adj. 3,965 680 131: Prepaid Rent Debit Credit 163: Office Equipment Debit Credit Date Balance Date Balance Dec. 01 3,300 Dec, 01 8,800 Dec 31 Adj. 2,475 825 167: Computer Equipment Debit Credit 164: Accumulated Depreciation Office Equipment Date Debit Credit Balance Dec. 01 0 Dec 31 Adj. 440 440 Date Dec. 01 Balance 20,000 4.0 201: Accounts Payable Debit Credit Date Balance 168: Accumulated Depreciation-Computer Equipment Date Debit Credit Balance Dec. 01 0 0 Dec 31 Adj. 1,250 1,250 Dec. 01 0 Dec. 15 2,000 2,000 210: Wages Payable Debit Credit Date Balance 0 236: Unearned Computer Services Revenue Date Debit Credit Balance Dec. 01 0 Dec. 14 2,100 2,100 Dec. 01 Dec 31 Adj. 420 420 307: Common Stock 318: Retained Earnings Debit Credit Date Debit Credit Date Balance 69,000 Balance 0 Dec. 01 Dec. 01 Dec. 31 Close Dec. 31 Close 21,202 21,202 13,302 7,900 319: Dividends Debit Credit 403: Computer Services Revenuo Debit Credit Date Balance Date Balance 6,500 Dec. 01 Dec. 31 Dec. 01 Dec. 20 32,424 38,199 1,400 5,775 7,900 0 Dec. 31 Close 7,900 Dec. 31 Close 38,199 0 612: Depreciation Expense-Office Equipment Date Debit Credit Balance Dec, 01 0 Dec 31 Adj. 440 440 Dec. 31 Close 440 0 613: Depreciation Expense-Computer Equipment Date Debit Credit Balance Dec, 01 0 Dec 31 Adj. 1,250 1,250 Dec. 31 Close 1,250 0 623: Wages Expense Debit Credit 637: Insurance Expense Debit Credit Balance Balance Date Dec. 01 Date Dec. 01 0 2,300 2.930 Dec, 10 540 540 630 420 Dec 31 Adj. Dec. 31 Close ool 3,350 540 0 Dec 31 Adj. Dec. 31 Close 3,350 0 640: Rent Expense Debit Credit 652: Computer Supplies Expense Debit Credit Date Balance Balance 0 0 Dec. 01 Dec 31 Adi Dec. 31 Close Date Dec. 01 Dec 31 Adi Dec 31 Close 2,475 2,475 3,965 3,965 0 2,475 0 3,965 655: Advertising Expense Debit Credit 676: Mileage Expense Debit Credit Date Balance Date Balance Dec. 01 1,708 Dec. 01 644 Dec. 02 995 2,703 Dec. 29 155 799 Dec. 31 Close 2,703 0 Dec. 31 Close 799 0 677: Miscellaneous Expense 684: Repairs Expense-Computer Debit Credit Date Debit Credit Balance Date Balance Dec. 01 200 Dec. 01 785 Dec. 31 Close 200 Dec. 03 490 1,275 Dec. 31 Close 1,275 0 901: Income Summary Debit Credit Date Balance Dec. 31 Close 38,199 38,199 21,202 Dec. 31 Close 16,997 Dec. 31 Close 21,202 0