Janice Matthews completed these transactions during December of the current year: ec. I - Began a consulting practice by investing $12.000 cash and office equipment having a $3,000 value 3 - Purchased $250 of oftice supplies on account. 4 - Completed work for a client and immediately received a payment of $850 cash. 8 - Completed work for a client on account. $1.100. 10 - Paid for the supplies purchased on account from December 3. 14 - Paid for the annual $760 premium on an insurance policy. 18 - Received payment in full from client for the work completed on December 8. 27 - Janice withdrew $700 cash from the practice to pay personal expenses. 30 - Paid $250 cash for the December utility bills. 30 - Received $2,800 from a client for consulting services to be performed next year. On the journal provided below and on the next page, prepare general journal entries (all parts) to record these transactions skipping a linc between entries. No chart of accounts i provided; use acceptable accounts titles (25 points). JOURNAL DATE ACCOUNT PR DEBIT CR