Date Accounts and Explanation Debit Credit Dec. 1 Cash 27,000 Furniture 11,000 Common Stock 38,000 Date Accounts and Explanation Debit Credit Dec. 1 Prepaid Insurance 1,600 Cash 1,600 Date Accounts and explanation Debit Credit Dec. 4 Office Supplies 570 Cash 570 Date Accounts and Explanation Debit Credit Dec. 12 Cash 3,000 Service Revenue 3.000 Date Accounts and Explanation Debit Credit Dec. 15 Accounts Receivable 4,500 Service Revenue 4,500 Date Accounts and Explanation Debit Credit Dec. 18 Salaries Expense 2,300 Cash 2,300 Date Accounts and explanation Debit Credit Dec. 20 Cash 19,200 Service Revenue 19,200 Date Accounts and Explanation Debit Credit Dec. 22 Cash 5,700 Unearned Revenue 5,700 Date Accounts and Explanation Debit Credit Dec. 23 Cash 4,500 Accounts Receivable 4,500 Date Accounts and Explanation Debit Credit Dec. 27 Utilities Expense 340 Accounts Payable 340 Date Accounts and Explanation Debit Credit Dec. 28 Accounts Receivable 600 Service Revenue 600 Date Accounts and explanation Debit Credit Dec. 29 Rent Expense 1,800 Cash 1,800 Date Accounts and Explanation Debit Credit Dec. 30 Accounts Payable 340 Cash 340 Date Accounts and Explanation Debit Credit Dec. 31 Dividends 3,400 Cash 3,400 Accounts Payable Accounts Receivable Cash Common Stock Dividends Furniture Office Supplies Prepaid Insurance Rent Expense Salaries Expense Service Revenue III I Unearned Revenue Utilities Expense PART 2: Post to the Ledger Post all transactions to the t-accounts and calculate ending balances. Make sure you post all transactions in chronological order