Helga Ander started a new business and completed these transactions during December.

Dec. 1	Helga Ander transferred $65,000 cash from a personal savings account to a checking account in the name of Ander Electric in exchange for its common stock.
2	The company rented office space and paid $1,000 cash for the December rent.
3	The company purchased $13,000 of electrical equipment by paying $4,800 cash and agreeing to pay the $8,200 balance in 30 days.
5	The company purchased office supplies by paying $800 cash.
6	The company completed electrical work and immediately collected $1,200 cash for these services.
8	The company purchased $2,530 of office equipment on credit.
15	The company completed electrical work on credit in the amount of $5,000.
18	The company purchased $350 of office supplies on credit.
20	The company paid $2,530 cash for the office equipment purchased on December 8.
24	The company billed a client $900 for electrical work completed; the balance is due in 30 days.
28	The company received $5,000 cash for the work completed on December 15.
29	The company paid the assistants salary of $1,400 cash for this month.
30	The company paid $540 cash for this months utility bill.
31	The company paid $950 cash in dividends to the owner (sole shareholder).