(I just need help finding all the Dec 31 entries, I put them in bold as well)

A dog training business began on December 1. The following transactions occurred during its first month.

December 1 Receives $23,000 cash as an owner investment in exchange for common stock.

December 2 Pays $6,360 cash for equipment.

December 3 Pays $3,780 cash (insurance premium) for a 12-month insurance policy. Coverage began on December 1.

December 4 Pays $1,060 cash for December rent expense.

December 7 Provides all-day training services for a large group and immediately collects $1,250 cash.

December 8 Pays $215 cash in wages for part-time help.

December 9 Provides training services for $2,460 and rents training equipment for $630. The customer is billed $3,090 for these

services.

December 19 Receives $3,090 cash from the customer billed on Dec. 9.

December 20 Purchases $2,030 of supplies on credit from a supplier

December 23 Receives $1,660 cash in advance of providing a 4-week training service to a customer.

December 29 Pays $1,315 cash as a partial payment toward the accounts payable of Dec. 20.

December 30 Distributed a $515 cash dividend to the owner

Information for month-end adjustments follows:

December 31 One month of the 12-month, $3,780 insurance policy is expired by December 31. This leaves 53,465 not yet expired.

December 31 A physical count of supplies on December 31 shows that only $1,215 of supplies remain of the $2,030 supplies purchased.

December 31 The $6,360 of equipment purchased at the beginning of December has a useful life of 5 years and will be worth nothing at the end of 5 years (60 months). The business uses straight-line depreciation to allocate the $6,360 net cost over 60 months.

On December 31, 1 month of depreciation must be recorded.

December 31 The business agreed on December 23 to provide a 4-week training service to a customer for a fixed fee of $1,660 paid in

By December 31, the business has provided 1 of the 4 weeks of services and earned one-fourth of the fee. No revenue is yet recorded.

December 31 On December 31, wages of $615 are owed to a part-time employee for work done over the past 3 weeks. Those wages are not

vet paid or recorded.

December 31 The business agreed to provide 6 weeks of training services to a customer for a fee of $4,290, or $715 per week. The customer agrees to pay the full $4,290 at the end of 6 weeks when services are complete.

By December 31, 2 weeks of services have been provided, but the business has not yet billed the customer or recorded the 2 weeks of services

General Journal tab - Prepare journal entries for the first month of operations. Prepare any necessary adjusting and closing entries for the current month.