Following are the December transactions of Cerullo Electrical Contractors. Dec. 1 Purchased supplies for $300 Dec. 3 Paid $250 electricity bill for November that had been properly recorded with an adjusting entry on November 30. Dec.9 Paid employee salaries for the first week of December, 1,200. No salaries had been previously accrued. Dec. 16 Received $600 for interest that had been earned in November on a bank account. An appropriate adjusting journal entry had been recorded for this item on November 30. Dec. 22 Received $1,700 from customer in payment of account receivable. Dec. 26 Paid January rent on leased office space, $400. Dec. 30 Received $2,500 advance payment from a customer for work to be performed in January. Dec. 31 Purchased equipment on credit for $3,000. a.) Prepare general journal entries for these transactions. b.) Identify which accounts affected by the journal entries prepared in part (a) are deferred expenses, deferred revenues, accrued assets, or accrued liabilities.