Journalize, post on December transactions. (Use the general ledger accounts), and prepare a trial balance at December 31,2014.

Dec. 1 Natalie hires an assistant at an hourly wage of $8 to help with c ookie maki and some administrative duties. 5 Natalie teaches the class that was booked on November 25 . The balance outstanding is received 8 Cookie Creations receives a check for the amount due from the neighbe school for the class given on November 30 Cookie Creations receives $750 in advance from the local school board 9 for five classes that the company will give during December and January Pays the cell phone invoice outstanding at November 30 Issues a check to Natalie's brother for the amount owed for the design of the website. 15 16 19 Receives a deposit of $60 on a cookie class scheduled for early January 23 Additional revenue during the month for cookie-making classes amounts to $4,000. (Natalie has not had time to account for each class individuall $3,000 in cash has been collected and $1,000 is still outstanding. (This is in addition to the December 5 and December 9 transactions.) 23 Additional baking supplies purchased during the month for sugar, flour, and chocolate chips amount to $1,250 cash. 23 Issues a check to Natalie's assistant for $800. Her assistant worked approximately 100 hours from the time in which she was hired until December 23 28 Pays a dividend of $500 to the common shareholder (Natalie). As of December 31, Cookie Creations' year-end, the following adjusting entry data are 2. Depreciation is recorded on the baking equipment purchased in November. The bak 3. Amortization (which is similar to depreciation) is recorded on the website. (Credit the 4. Interest on the note payable is accrued. (Assume that 1.5 months of interest accrued provided. 1. A count reveals that $45 of brochures and posters were used ing equipment has a useful life of 5 years. Assume that 2 months' worth of deprecia tion is required Website account directly for the amount of the amortization.) The website is amor- tized over a useful life of 2 years and was available for use on December 1 during November and December:) Round to the nearest dollar. One month's worth of insurance has expired. Nataei unepectedly telephoned on December 28 to give a cookie elass at the neigh borhood community center on December 31. In early January, Cookie Creations sends an invoice for $450 to the community center 7. A count reveals that $1,025 of baking supplies were used 9. Because the unexpected cookie-making class on December 31 was for such a lar 10. An analysis of the Unearned Service Revenue account reveals that two A cell phone invoice is received for $75. The invoice is for services provided during the month of December and is due on January 15. group of children, Natalie's assistant helps out. Her assistant worked 7 hours a rate of $8 per hour five ht by the classes paid for by the local school board on December 9 still have not been ta end of December. The $60 deposit received on December 19 for another class mains unearned. Instructions