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Required information [The following information applies to the questions displayed below) River Hawk Expeditions provides guided tours in scenic mountainous areas. After the first 11 months of operations in 202 River Hawk has the following account balances. RIVERHAWK EXPEDITIONS Trial Balance November 30, 2021 Accounts Cash Accounts Receivable Prepaid Insurance Equipment Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Salaries Expense Rent Expense Totals Debits Credits $ 9,200 4,500 400 24,100 170,000 $ 3,300 50,000 120,000 14,100 5,000 75,000 11,000 28,300 9,900 $262,400 $262,400 The following transactions occur during December 2021 December 1 Pay rent for mountain lodges for the month of December, $900. December 5. Provide guided tour to customers in Grand Teton National Park for cash, $2,800. December 8 Borrow from a local bank by signing a note payable, $10,000. The note is due in one year with a 6% inter rate. December 12 Receive cash from customers as payment for a guided tour that occurred on November 28, $3,500. December 13 Issue additional shares of common stock for cash, $20,000. December 15 Pay employee salaries for the first half of the month, $1,200. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $1,000 December 22 Provide guided tour to customers in Yellowstone National Park on account, $3,200. December 23 One of the customers from the December 22 tour claims to have seen the legendary creature Bigfoot. company believes this exciting news will create additional revenue of $20,000 next year. December 26 Purchase several pieces of hiking equipment to give customers a more enjoyable adventure, such as nig vision goggles, GPS, long-range binoculars, and video cameras, for cash, $20,500. December 28 Pay cash on accounts payable, $1,500. December 31 Pay dividends to stockholders, $2,000. Beg Bal 4,500 3,200 December 22 3,500 December 12 Beg. Bal December 5 December 8 December 12 December 13 9,200 2,800 10.000 3,500 20,000 End. Bal 4,200 900 December 1 1.200 December 15 1,000 December 17 28,500 December 26 1,500 December 28 2,000 December 31 End. Bal 10,400 Prepaid Insurance 400 Beg Bal Beg Bal Equipment 24 100 28,500 es December 26 End. Bal 400 End Bal 52,600 Land 170,000 Beg Bal Beg Bal December 28 Accounts Payable 3,300 1500 End, Bal 170,000 End. Bal Notes Payable 50,000 10,000 December 8 Common Stock 120.000 Beg Bal Beg Bal 20,000 December 13 End Bal 60,000 End. Bal 140.000 Retained Earnings Dividends Retailed Eating 14,100 Orvidonds 5,000 2,000 Beg Bal Beg Bal December 31 14,100 End. Bal 7,000 End. Bal Service Revenue 75,000 2.800 December 5 3.200 December 22 Beg Bal Advertising Expense 11.000 1.000 Beg Bal December 17 81,000 End. Bal 12.000 End. Bal Salaries Expense 28,300 1,200 Beg Bal December 15 Rent Expenso 9.900 900 Beg Bal December 1 End Bal 10.800 29.500 End Bal