just in case it unclear:

Sanyu Sony started a new business and completed these transactions during December.

Dec.		1		Sanyu Sony transferred $67,800 cash from a personal savings account to a checking account in the name of Sony Electric in exchange for its common stock.
		2		The company rented office space and paid $1,300 cash for the December rent.
		3		The company purchased $14,000 of electrical equipment by paying $5,800 cash and agreeing to pay the $8,200 balance in 30 days.
		5		The company purchased office supplies by paying $800 cash.
		6		The company completed electrical work and immediately collected $1,500 cash for these services.
		8		The company purchased $2,980 of office equipment on credit.
		15		The company completed electrical work on credit in the amount of $6,300.
		18		The company purchased $480 of office supplies on credit.
		20		The company paid $2,980 cash for the office equipment purchased on December 8.
		24		The company billed a client $900 for electrical work completed; the balance is due in 30 days.
		28		The company received $6,300 cash for the work completed on December 15.
		29		The company paid the assistants salary of $1,800 cash for this month.
		30		The company paid $560 cash for this months utility bill.
		31		The company paid $970 cash in dividends to the owner (sole shareholder).

Dec 1Sanyu Soy trarafoned $67800 cash fos a personal vavings accont to ame of Sony of electrical S The e 8 The c supplies on crnt of s6 300 ?.to heeecsk. "Orkan Drehased on Oecenter 8 29 The he company paid $970 cesh in diidends to the ouner tsoke sharehoien Balance Sheet Equity Total equity Total iables and Total assets and equity a statement of cash flows for the current month. (Cash outflows should be indicated with a minus sign.) n8, 234 PM SONY ELECTRIC Statement of Cash Flows For Month Ended December 31 Cash fows from Cash flows from investing activities Cash flows from financing activities