E4-12 (Algo) Recording Transactions Including Adjusting and Closing Entries LO4-1, 4-4 Emily Consultants Compnny has a fiscal yoar ending December 31. For coch of the following independent situations, indicate the journal entry by selecting the appropriate account descriptions and enter the amountis). The first transaction is used as an example. E4-12 (Algo) Recording Transactions Including Adjusting and Closing Entries LO4-1, 4-4 Emily Consultants Compnny has a fiscal yoar ending December 31. For coch of the following independent situations, indicate the journal entry by selecting the appropriate account descriptions and enter the amountis). The first transaction is used as an example