Monilast Chemicals engaged in the following transactions during December 2022: Dec. 2 Paid rent for office furniture, $875. 3 Borrowed $25,000 on a nine-month, 8% note. 7 Provided services on credit, $38,600. 10 Purchased supplies on credit, $3,200. 13 Collected accounts receivable, $7,800. 19 Issued common shares, $55,000. 22 Paid employee wages for December, $22,200. 23 Paid accounts payable, $6,975. 25 Provided services for cash, $15,430. 30 Paid utility bills for December, $2,180. Required: Prepare a journal entry for each transaction. Dec. 2 3 (Record payment of rent) (Record borrowing of cash) 7 10 13 19 22 22 23 (Record performance of services on account) (Record purchase of supplies on account) (Record collection of cash on account) (Record issuance of shares) (Record payment of wages) (Record payment on account) 25 30 (Record performance of services for cash) (Record payment of utilities)