Dec. 1 Helga Ander transferred $68,400 cash from a personal savings account to a checking account in the name of Ander Electric in exchange for its common stock. 2 The company rented office space and paid $1,200 cash for the December rent. 3 The company purchased $14,700 of electrical equipment by paying $6,500 cash and agreeing to pay the $8,200 balance in 30 days. 5 The company purchased office supplies by paying $800 cash. 6 The company completed electrical work and immediately collected $1,300 cash for these services. 8 The company purchased $2,550 of office equipment on credit. 15 The company completed electrical work on credit in the amount of $5,400. 18 The company purchased $360 of office supplies on credit. 20 The company paid $2,550 cash for the office equipment purchased on December 8. 24 The company billed a client $900 for electrical work completed; the balance is due in 30 days. 28 The company received $5,400 cash for the work completed on December 15. 29 The company paid the assistants salary of $1,400 cash for this month. 30 The company paid $500 cash for this months utility bill. 31 The company paid $950 in dividends to the owner (sole shareholder)