Journalize the following:

The following transactions occurred during the month of December 2018: Dec. 5 Paid accounts payable of $15,000 6 Paid store rental of $9,000 in advance, 6 Purchased supplies, 5750, on account. 7 Deposited $18,000 of surf lesson receipts. 9 Uneamed surf lesson revenue is for gitt certificates purchased for future surfing lessons. $800 more of these gift certificates were sold to a local pier, for cash. 10 Purchased $3,500 of surfboards on credit. 12 Acquired additional equipment worth $27,000 by paying $850 cash and giving a long-term note payable for the balance. 14 Paid wages of $18,000 for the period December 1 through 14. 16 Paid for the supplies purchased on December 6. 17 Purchased 59,100 of supplies on credit. 19. Sold 500 shares of $11 par yalue common stock for $11 a share. 21 Deposited $21,600 from surfboards purchased and $9,000 from surfing lessons receipts. 24 Paid 55,500 for repairs at the surf shop. 25 Purchased $3,500 of surfboard items on account. 27 Paid for the supplies purchased on December 17. 28. Paid wages of $11,000 for the period December 15 through 28. 31 Deposited $28,000 from lessen serviees and $15,000 fored in December. 31 Declared and paid the annumal dividend amost $15,000 from surfboard sales