he following transactions occurred for PLATINUM IT SERVICES during the month of December $2018$ and January $2019$:

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$112/01/18$ Opened a corporate bank account at Chase Bank

$212/01/18$ Purchase of $10,000$ shares of Platinum IT Services stock each by co$-$founders at a par value of $$30$ per share

$\frac{312}{01}\frac{?}{18}$ Company borrowed $$80,000$ from Chase Bank at $5\%$ annually for $3$ years to finance further hiring's. All interest is accrued and payable starting date of when the loan was approved.

$412/01/18$ Licensed computer software from Supreme Computer Code for $$10,000$ for a period of $5$ years, putting down $$5,500$ with the balance due on $01/18/18$ Ck$.$ #$1008,$ Inv # $158$

$612/01/18$ Deposit all proceeds from the capital raise into the Chase checking bank account

$612/02/18$ Purchased two automobiles $($vans$)$ for $$42,351$ each to service customer calls $($useful life is $5$ years$)$ Ch$.$ #$1002,$ Inv. #$18009111$

$812/03/18$ Entered into a $10$ year office lease $(5,000$ square feet$)$ at $$12$ per square foot per year

$912/03/18$ Bought supplies on account from Office Depot, $$1,185,$ Inv. # $1425$

$1012/05/18$ Paid $$251,610$ total in leasehold improvements to general contractor to upgrade the office space Ck$.$ #$1004,$ Inv. # $004$

$1112/05/18$ Paid a deposit $($one month's rent$)$ and current month's rent Ck$.$ #$1003.$

$1212/08/18$ Received a bill from The LA Times for advertising during the month of December, $$2,501,$ Inv. LAT #$198$

$1312/09/18$ Purchased furniture and fixtures for $$100,000($usefyl life is $5$ years$)$ Ck$.$ #$1001,$ Inv. # $1537$

$1412/10/18$ Purchased for $$161,050$ office computers and equipment from BestBuy $($useful life is $3$ years$)$ using corporate Chase Ink card. $($All credit card balances are paid in full on the $28$ th of every month$)$

$1512/11/18$ Bought an electric sign $($useful life is $3$ years$)$ from Mega Light Signs, $$5,500,$ putting $$1,000$ down, and placing the balance on account, Ck$.$ #$1004,$ Inv. $6712.$

$1612/12/18$ Provided IT services to Client #$1$ on account for $$25,510$

$1712/16/18$ Performed and billed Client #$2$ for repair services for $$15,050$

$1812/16/18$ Peceived and paid bill from the City of Los Angeles for license to do business for the year of $2018$; $$35,$ Ck$.$ #$1009,($Miscellaneous Expense$).$

$1912/19/18$ Performed consultation services on account for Client #$3,$ $$32,100$

$\frac{2012}{20}/18$ Terformed installation services on account for Client #$4,$ $$105,000$

$2112/22/18$ pook all employees out for a birthday celebration to Maestro's for $$5,010,$ and paid bill by credit card

$2212/25/18$ Paid the balance due to Supreme Computer Code Ck$.$ #$1009,$ Inv #$168$

$\frac{2312}{2818}$ Paid salesperson's submitted travel reimbursement request for $$100,Ck.$ # $1012$

$\frac{2412}{29}\frac{?}{8}$ Received and paid the December $2018$ electric bill, $$500,Ck.$#$1011.$

$25\mathrm{.}29/18$ Company received a bill from auto mechanic for $$600$ due within $30$ days, Inv# $019697$

$26$ Declared and paid a dividend of $$5,000$ to each of the owners

$27$ orner's each purchased $1,000$ additional shares$/$stock for $$25$ per share

$28.\frac{01}{05}\frac{?}{19}$ Paid commissions to salesperson

$2801/05/19$ Company paid current month's rent

$2901/08/19$ Paid on account to The LA Times, $$650,$ Ck$.$ #$1006,$ Inv. LAT # $198$

$3001/09/19$ Hired a new sales associate for $$150,000$ a year