enter the november balances and post the december trasaction use the ledger account shown in the problem statetment
eations is gearing up for the winter holiday season. During the month of December 2025, the following transactions occur. Natalie hires an assistant at an hourly wage of $8 to help with cookie making and some administrative duties. Natalie teaches the class that was booked on November 25 when a $60 deposit on the class was paid in advance. The $90 balance outstanding is received. Cookie Creations receives a $300 check for the amount due from the neighborhood school for the class given on November 30. Cookie Creations receives $750 in advance from the local school board for five classes that the company will give during December and January. Pays the $50 cell phone invoice outstanding at November 30 . Issues a check to Natalie's brother for the $600 amount owed for the design of the website. Receives a deposit of $60 on a cookie class scheduled for early January. 3 Additional revenue during the month for cookie-making classes amounts to $4,000. (Natalie has not had time to account for each class individually.) $3,000 in cash has been collected and $1,000 is still outstanding. (This is in addition to the December 5 and December 9 transactions.) Additional baking supplies purchased during the month for sugar, flour, and chocolate chips amount to $1,250 paid in cash. Issues a check to Natalie's assistant for $800. Her assistant worked approximately 100 hours from the time in which she was hired until December 23. Pays a dividend of $500 to the common shareholder (Natalie). COOKIE CREATIONS INC. Trial Balance November 30, 2025 \begin{tabular}{|c|c|c|} \hline . & Debit & Credit \\ \hline Cash & $340 & \\ \hline Accounts Receivable & 300 & \\ \hline Supplies & 220 & \\ \hline Prepaid Insurance & 1,200 & \\ \hline Equipment & 1,200 & \\ \hline Website & 600 & \\ \hline Accounts Payable & & $650 \\ \hline Unearned Service Revenue & & 60 \\ \hline Notes Payable & & 2,000 \\ \hline Common Stock & & 800 \\ \hline Service Revenue & & 400 \\ \hline \multirow[t]{2}{*}{ Utilities Expense } & 50 & \\ \hline & $3,910 & $3,910 \\ \hline \end{tabular} Date Account Titles and Explanation Dec. 1 No Entry No Entry Dec. 5 Dec. 5 Cash Unearned Service Revenue Service Revenue Dec. 8 Cash Accounts Receivable Dec 9 Cash Unearned Service Revenue Dec 15 Accounts Payable Debit Credit 90 \begin{tabular}{|c|} \hline 60 \\ \hline \end{tabular} \begin{tabular}{r} 15 \\ \hline \end{tabular} 300 750 75 Cash Dec. 16 Accounts Payable 600 Cash Dec. 19 Cash Unearned Service Revenue 50 \begin{tabular}{|r|} \hline \\ \hline \\ \hline \end{tabular} 600 Dec. 19 60 Dec. 23 Cash 3000 Accounts Receivable 1000 Service Revenue 1000 \begin{tabular}{r} \\ \hline 4000 \\ \hline \end{tabular} Dec. 23 Supplies 1250 Cash 1250 Dec 23 Salaries and Wages Expense 800 \begin{tabular}{r} 1250 \\ \hline \end{tabular} 800 Artemprs: 3 or 3 user (b) Your answer is partially correct. Enter the November balances and post the December transactions. (Use the general ledger accounts shown in problem statement) (Post entries in the order of journal entries presented in the previous part.) Website Question 2 of 4 12/30 Bal. 2000 Common Stock 12/30 Bal. 800 \begin{tabular}{|c|c|c|c|} \hline & & 12/30Bal. & 800 \\ \hline \multicolumn{4}{|c|}{ Dividends } \\ \hline 12/28 & 500 & 12/30 & 500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Service Revenue } \\ \hline & & 12/5v & 150 \\ \hline ? & & 12/23 & 4000 \\ \hline 12/30 & 5450 & 12/30 & 450 \\ \hline \multicolumn{4}{|c|}{ Utilities Expense } \\ \hline 12/30 & 75 & & \\ \hline \end{tabular} 12/30 5450 12/30 450 Utilities Expense 12/30 75 Salaries and Wages Expense 12/23 800 12/30 56
