Current Attempt in Progress Cookie Creations is gearing up for the winter holiday season. During the month of December 2025, the following transactions occur. Dec. 1 5 8 9 15 16 19 23 Natalie hires an assistant at an hourly wage of $8 to help with cookie making and some administrative duties. balance outstanding is received. Natalie teaches the class that was booked on November 25 when a $60 deposit on the class was paid in advance. The $90 November 30. Cookie Creations receives a $300 check for the amount due from the neighborhood school for the class given on December and January. Cookie Creations receives $750 in advance from the local school board for five classes that the company will give during Pays the $50 cell phone invoice outstanding at November 30. Issues a check to Natalie's brother for the $600 amount owed for the design of the website. Receives a deposit of $60 on a cookie class scheduled for early January. Additional revenue during the month for cookie-making classes amounts to $4,000. (Natalie has not had time to account December 5 and December 9 transactions.) for each class individually.) $3,000 in cash has been collected and $1,000 is still outstanding. (This is in addition to the Additional baking supplies purchased during the month for sugar, flour, and chocolate chips amount to $1,250 paid in

As of December 31, Cookie Creations year-end, the following adjusting entry data are provided, 1. A count reveals that $45 of brochures and posters (supplies) were used. 2. Depreclation is recorded on the baking equipment purchased in November. The baking equipment has a useful life of 5 years. Assume that 2 month's' worth of depreciation is required. 3. Amortization (which is similar to depreciation) is recorded on the website. (Credit the Website account and debit Amortization Expense for the amount of the amortization.) The website is amortized over a useful life of 2 years and was wallable for use on December 1. 4. Interest on the 9% note payable is accrued, (Assume that 1.5 months of interest acerued during November and December.) 5. One month's worth of insurance has expired. 6. Natalie is unexpectedly telephoned on December 28 to give a cookie class at the neighborhood community center on December 31 In early January Cookie Creations sends an invoice for $450 to the community center. 7 A count reveals that $1,025 of baking supplies were used. 8. A cell phone invoice is recelved for \$75. The inwice is for services provided during the month of Docember and is due on January 15. 9. Becrue the cookie-making class occurred unexpectedly on December 31 and is for such a large group of children, Natalies assistant helps out. Her assistant worked 7 hours at a rate of $8 per hour. 10. An analysh of the Uneamed Service Revenue account reveals that two of the five classes paid for by the local school board on December 9 still have not beentaught by the end of Decernber. The $60 deposit received on December 19 for another class alsp remains unearned. 19 Recelves a deposit of $60 on a cookle class scheduled for early January. 23 Additional revenue during the month for cookie-making classes amounts to $4,000. (Natalie has not had time to account for each class individually.) $3,000 in cash has been collected and $1,000 is still outstanding. (This is in addition to the December 5 and December 9 transactions.) Additional baking supplies purchased during the month for sugar, flour, and chocolate chips amount to $1,250 paid in 23 cash 23 issues acheck to Natalie's assistant for $800. Her assistant worked approximately 100 hours from the time in which she was hired until December 23 . 28 Paysadividend of $500 to the common shareholder (Natalie). The trial balance from November is shown below. As of December 31, Cookie Creations' year-end, the following adjusting entry data are provided. 1. A countreveals that 545 of brochures and posters (supplies) were used. 2. Depreciation is recorded on the baking equipment purchased in November. The baking equipment has a usefull life of 5 vears. Assume that 2 month' worth of depreciation is required. 3 Amortizatton (which is similar to depreciation) is recorded on the website. (Credit the Website account and debit Amortization Expense for the amount of the amortization) The website is amortized over a unefullife of 2 years and was wailable for use on December 1. 4. Interest on the 9xnote pavable is accrued. (Assume that 1.5 months of interest accrued during November and December) 5. One monthis worthot insurance has expired. 6. Natalie is unexpectedly telephoned on December 28 to give a cookie class at the neightorhood community center on December 31 . In early January Cookie Creations sends an invoice for $450 to the community center. Using the information gathered from above and from the November trial balance, do the following: (a) Journalize the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manuolly. If no entry is required, select "No entry" for the account titles and enter o for the amounts. Record fournal entries in the order presented in the problem.) Cookie Creations is gearing up for the winter holiday season. During the month of December 2025 , the following transactions occur: Dec. 1 Natallehires an assistant at an hourly wage of $8 to help with cookie making and some administrative duties. Natalie teaches the class that was booked on November 25 when a $60 deposit on the class was paid in advance. The $90 5 balance outstanding is received. Cookce Creations recelves a $300 check for the amount due from the neighborhood school for the class given on 8 November 30 . 9. Cookfe Creations recelves 5750 in advance from the local school board for five classes that the company will give during December and Jamuary. 15. Pavs the $50 cell phone invoice outstanding at November 30 . 16 Issues a check to Natalle's brother for the $600 amount owed for the design of the website. 19 Recelves a deposit of $60 on a cookie class scheduled for early January. 23 Additionat revenue during the month for cookie-making classes amounts to $4,000. (Natalie has not had time to account for each ctass individually) $3,000 in cash has been collected and $1,000 is stilloutstanding (This is in addition to the Decembers and December 9 transactions) Additional baking supplies purchased during the month for sugar, nour, and chocolate chips amount to $1.250 paid in The trial balance from November is shown below