Dec 1 Issued a total of 1,000 shares of capital stock to Sharon in exchange for $200,000, cash; $10,000 of computer equipment; and $5,000 of office equipment. Dec 2 Paid $4,800 for three months' rent, starting December 1, 2019. Dec 3 Paid $2,400 for a two-year property and liability insurance policy. The policy coverage is in effect as of December 1, 2019. Dec 5 Hired Mary Rourke as a part-time bookkeeper for $280 per day, as needed. Dec 6 Purchased $800 of computer supplies on account from Staples. Dec 8 Billed CCC, Inc., a customer, $15,000 for accounting and tax planning services. Dec 10 Paid $850 for an advertisement in the local newspaper that will appear on December 15, 2019. Dec 12 Paid $840 for Mary Rourke's wages for three days' work. Dec 16 Paid $350 to repair computer equipment that was damaged during the move to the new office location. Dec 17 Received $7,000 from CCC, Inc. for partial payment of its December10th invoice. Dec 20 Billed HHH, Inc. $3,750 for services performed. Dec 22 Received $3,200 from CCC, Inc. for payment of its December 10th invoice. Dec 23 Billed XYZ, Inc., $10,620 for services performed. Dec 28 Paid $1,000 dividend to Sharon. Dec 31 Paid $800 for the computer supplies purchased from Staples on December 6.

explain the journal entry, General Ledger accounts, prepare the Unadjusted Trial Balance.