Mass Delivery Service completed the following transactions during December 2016:

Requirement 1. Record each transaction in the journal. Explanations are not required. (Record debits first, then credits. Exclude explanations from journal entries.)

Dec. 1: Mass Delivery Service began operations by receiving $3,000 cash and a truck with a fair value of $17,000 from Radley Mass. The business issued Mass shares of common stock in exchange for this contribution.

1 Mass Delivery Service began operations by receiving $3,000 cash and a truck with a fair value of $17,000 from Radley Mass. The business issued Mass shares of common stock in exchange for this contribution Dec. 1 Paid $600 cash for a six-month insurance policy. The policy begins December 1 Paid $750 cash for office supplies. Performed delivery services for a customer and received $2,300 cash. Completed a large delivery job, billed the customer, $2,900, and received a promise to collect the $2,900 within one week. Paid employee salary, $900. Received $10,000 cash for performing delivery services Collected $1,900 in advance for delivery service to be performed later. Collected $2,900 cash from customer on account. Purchased fuel for the truck, paying $150 with on account. (Credit Accounts Payable) 4 12 15 18 20 22 25 27 28 28 Performed deliverv services on account 51 000