Darcy Systems On October 1, 2017, Darcy Zaylo organized a computer service company called Darcy Systems. Darcy is organized as a sole proprietorship and will provide consulting services, computer system installations, and custom program development. Zaylo has adopted the calendar year for reporting, and expects to prepare the company's first set of financial statements as of Dec 31, 2-17 The transactions for the first two months have been recorded and posted. You will only be recording work for December, including the adjusting entries and closing. The beginning balances in the accounts represent the first two months transactions. Required 1. Prepare journal entries to record each of the following transactions for Darcy Systems. Post the entries to the accounts in the ledger Dec. 3 Paid $2,700 to the Seashelt Mall for the company's share of mall advertising costs for December 3 Paid $85 to repair the company's computer 4 Received the balance owing from Reynolds Plumbing Co 10 Paid Chris Douglas for nine days' work at the rate of $240 per day 14 Notified by Reynolds Plumbing Co. that Darcy's bid of $9,000 on a proposed project was accepted. Reynolds paid an advance of $2,500 17 Purchased $1,900 of computer supplies on credit from Morris Supplies. 18 Sent a reminder to Pelletier Food Services to pay the $3,650 originally recorded on November 8 20 Completed a project for Abee Gravel & Sand Co. and received $4,900 cash 24-28 Took the week off for the holidays 31 Received $1,400 as partial payment from Pelletier Food Services 31 Reimbursed Darcy Zaylo's business automobile expenses of 1,420 kilometres at $2.05 per kilometre 31 Darcy Zaylo withdrew $1,800 cash from the business