Miller Delivery Service completed the following transactions during December 2016: Dec 1 Miller Delivery Service began operations by receiving $10,000 cash and a truck with a fair value of $20,000 from Robert Miller. The business issued Miller shares of common stock in exchange for this contribution. 1 Paid $1,000 cash for a four-month insurance policy. The policy begins December 1. 4 Paid $500 cash for office supplies. 12 Performed delivery services for a customer and received $2,000 cash. 15 Competed a large delivery job, billed the customer, $2, 500, and received a promise to collect the $2, 500 within one week 18 Paid employee salary, $ 1.000 20 Received $15,000 cash for performing delivery services. 22 Collected $800 in advance for delivery service to be performed later. 25 Collected $2, 500 cash from customer on account 27 Purchased fuel for the buck, paying $300 on account. (Credit Accounts Payable) 28 Performed delivery services on account, $700. 29 Paid office rent, $1, 600, for the month of December. 30 Paid $300 on account. 31 Cash dividends of $3,000 were paid to stockholders. Record each transaction in the journal using the following chart of accounts. Explanations are not required. Post the transactions in the T-accounts. Prepare an unadjusted trial balance as of December 31, 2016. Prepare a worksheet as of December 31, 2016. (optional) Journalize the adjusting entries using the following adjustment data and also by reviewing the journal entries prepared in Requirement 1. Post adjusting entries to the T-accounts