Murphy Delivery Service completed the following transactions during December 2018: Dec. 1 Murphy Delivery Service began operations by receiving $13,000 cash and a truck with a fair value of $9,000 from Russ Murphy. The business issued Murphy shares of common stock in exchange for this contribution. 1 Paid $600 cash for a six-month insurance policy. The policy begins December 1 4 Paid $750 cash for office supplies. Performed delivery services for a customer and received $2,200 cash. 12 15 Completed a large delivery job, billed the customer, $3,300, and received a promise to collect the $3,300 within one week. 18 Paid employee salary, $800. 20 Received $7,000 cash for performing delivery services. 22 Collected $2,200 in advance for delivery service to be performed later. 25 Collected $3,300 cash from customer on account. 27 Purchased fuel for the truck, paying $150 on account. (Credit Accounts Payable 28 Performed delivery services on account, $1,400 29 Paid office rent, $1,400, for the month of December Paid $150 on account. 30 31 Cash dividends of $2,500 were paid to stockholders. Re quirements 1. Record each transaction in the journal using the following chart of accounts Explanations are not required Retained Earnings Cash Accounts Receivable Dividends Office Supplies Income Summary Service Revenue Prepaid Insurance Truck Salaries Expense Accumulated Depreciation-Truck Depreciation Expense-Truck Accounts Payable Insurance Expense Salaries Payable Fuel Expense Unearned Revenue Rent Expense Common Stock Supplies Expense 2. Post the transactions in the T-accounts. 3. Prepare an unadjusted trial balance as of December 31, 2018. 4. Prepare a worksheet as of December 31, 2018 (optional) 5. 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