December $1$ Receives $$20,000$ cash as an owner investment in exchange for common stock.

December $2$ Pays $$6,000$ cash for equipment.

December $3$ Pays $$3,600$ cash $($insurance premium$)$ for a $12-$month insurance policy. Coverage began on December $1.$

December $4$ Pays $$1,000$ cash for December rent expense.

December $7$ Provides all$-$day training services for a large group and immediately collects $$1,100$ cash.

December $8$ Pays $$200$ cash in wages for part$-$time help.