m) On December 17, Dizzy Controls Inc. paid $92,500 cash to its employees for the company used during the first half of December. DATE ACCOUNT NAMES DEBIT CREDIT n) On December 18, Dizzy Controls Inc. issued a check for $96,000 as a partial payment on its account balance for the office equipment received on December 3. DEBIT CREDIT DATE ACCOUNT NAMES o) On December 19, Dizzy Controls Inc. paid $11,000 cash to its local newspaper for advertising that will run in January and February 2021. DEBIT ACCOUNT NAMES DATE CREDIT p) On December 22, Dizzy Controls Inc. completed services for a client, Varca Trading Co., for a $162,000 fee. The company received $32,000 cash from Varca Trading Co. and billed the client for the remaining $130,000. DEBIT ACCOUNT NAMES DATE CREDIT