My entries are here

General Journal tab - Prepare journal entries for each of the December transactions. Then, using the information given for adjustments, prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the general ledger and trial balance for accuracy.

The November 30, 2018, unadjusted trial balance of Potter Computing is found in the Trial balance tab. Potter Computing had the following transactions and events in December 2018.

Dec.		2		Paid $1,150 cash to Oceanside Mall for Potter Computing share of mall advertising costs.
Dec.		3		Paid $580 cash for minor repairs to the companys computer.
Dec.		4		Received $6,200 cash from Pelcher Engineering Co. for the receivable from November.
Dec.		10		Paid cash to Mary Potter for six days of work at the rate of $140 per day.
Dec.		14		Notified by Pelcher Engineering Co. that Potter Computing bid of $7,400 on a proposed project has been accepted. Pelcher paid a $1,700 cash advance to Potter Computing.
Dec.		15		Purchased $1,850 of computer supplies on credit from Aloan Office Products.
Dec.		16		Sent a reminder to Fields Co. to pay the fee for services recorded on November 8.
Dec.		20		Completed a project for Arnold Corporation and received $7,100 cash.
Dec.		22-26		Took the week off for the holidays.
Dec.		28		Received $4,400 cash from Fields Co. on its receivable.
Dec.		29		Reimbursed S. Potter for business automobile mileage (600 miles at $0.32 per mile).
Dec.		31		The company paid $2,300 cash in dividends.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the companys first three months:

1. The December 31 inventory count of computer supplies shows $1,180 still available.
2. Three months have expired since the 12-month insurance premium was paid in advance.
3. As of December 31, Mary Potter has not been paid for four days of work at $140 per day.
4. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value.
5. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value.
6. Three of the four months prepaid rent has expired.

No Date Account Title Debit Credit 1 Dec 02 1,150 Advertising expense Cash 1,150 2 2 Dec 03 580 Repairs expense - Computer Cash 580 3 Dec 04 6,200 Cash Accounts receivable 6,200 4 Dec 10 840 Wages expense Cash 840 5 Dec 14 1,700 Cash Unearned computer services revenue 1,700 6 Dec 15 1,850 Computer supplies Accounts payable 1,850 7 Dec 16 No journal entry required 8 Dec 20 7,100 Cash Computer services revenue 7,100 9 Dec 28 4,400 Cash Accounts receivable 4,400 10 Dec 29 192 Mileage expense Cash 192 8 Dec 20 7,100 Cash Computer services revenue 7,100 9 Dec 28 4,400 Cash Accounts receivable 4,400 10 Dec 29 192 Mileage expense Cash 192 11 Dec 31 3,200 Dividends Cash 3,200 12 Dec 31 3,670 Computer supplies expense Computer supplies 3,670 13 Dec 31 820 Insurance expense Prepaid insurance 820 14 Dec 31 560 Wages expense Wages payable 560 15 Dec 31 1,490 Depreciation expense - Computer equipment Accumulated depreciation - Computer equipment 1,490 16 Dec 31 680 Depreciation expense - Office equipment Accumulated depreciation - Office equipment 680 17 Dec 31 Rent expense 4,725 Prepaid rent 4,725 Journal entry worksheet 1 2 3 4 5 6 7 8 .... 17 > Paid $1,150 cash to Oceanside Mall for Potter Computing' share of mall advertising costs. Note: Enter debits before credits. Date Account Title Debit Credit Dec 02 Record entry Clear entry View general journal General Ledger Account Cash Accounts receivable Debit Credit No. Debit Credit No. Date Nov 30 Balance 34,080 Date Nov 30 Balance 15,600 Computer supplies Debit Credit Prepaid insurance Debit Credit No. Date No. Balance Balance 3,000 Date Nov 30 Nov 30 3,280 Prepaid rent Debit Office equipment Debit Credit No. Date Credit No. Balance 6,300 Date Nov 30 Balance 13,600 Nov 30 Computer equipment Debit Credit Common stock Debit Credit No. Date No. Date Balance Balance 23,840 Nov 30 80,500 Dividends Computer services revenue Debit Credit No. Date Debit Credit No. Balance 6,900 Date Nov 30 Balance 33,100 Wages expense Debit Credit Advertising expense Debit Credit No. No. Date Nov 30 Balance 2,940 Date Nov 30 Balance 1,850 Mileage expense Debit Credit Miscellanous expenses Debit Credit No. No. Date Nov 30 Balance 880 Date Nov 30 Balance 400 Repairs expense - Computer Debit Credit No. Date Nov 30 Balance 930 No Date Account Title Debit Credit 1 Dec 02 1,150 Advertising expense Cash 1,150 2 2 Dec 03 580 Repairs expense - Computer Cash 580 3 Dec 04 6,200 Cash Accounts receivable 6,200 4 Dec 10 840 Wages expense Cash 840 5 Dec 14 1,700 Cash Unearned computer services revenue 1,700 6 Dec 15 1,850 Computer supplies Accounts payable 1,850 7 Dec 16 No journal entry required 8 Dec 20 7,100 Cash Computer services revenue 7,100 9 Dec 28 4,400 Cash Accounts receivable 4,400 10 Dec 29 192 Mileage expense Cash 192 8 Dec 20 7,100 Cash Computer services revenue 7,100 9 Dec 28 4,400 Cash Accounts receivable 4,400 10 Dec 29 192 Mileage expense Cash 192 11 Dec 31 3,200 Dividends Cash 3,200 12 Dec 31 3,670 Computer supplies expense Computer supplies 3,670 13 Dec 31 820 Insurance expense Prepaid insurance 820 14 Dec 31 560 Wages expense Wages payable 560 15 Dec 31 1,490 Depreciation expense - Computer equipment Accumulated depreciation - Computer equipment 1,490 16 Dec 31 680 Depreciation expense - Office equipment Accumulated depreciation - Office equipment 680 17 Dec 31 Rent expense 4,725 Prepaid rent 4,725 Journal entry worksheet 1 2 3 4 5 6 7 8 .... 17 > Paid $1,150 cash to Oceanside Mall for Potter Computing' share of mall advertising costs. Note: Enter debits before credits. Date Account Title Debit Credit Dec 02 Record entry Clear entry View general journal General Ledger Account Cash Accounts receivable Debit Credit No. Debit Credit No. Date Nov 30 Balance 34,080 Date Nov 30 Balance 15,600 Computer supplies Debit Credit Prepaid insurance Debit Credit No. Date No. Balance Balance 3,000 Date Nov 30 Nov 30 3,280 Prepaid rent Debit Office equipment Debit Credit No. Date Credit No. Balance 6,300 Date Nov 30 Balance 13,600 Nov 30 Computer equipment Debit Credit Common stock Debit Credit No. Date No. Date Balance Balance 23,840 Nov 30 80,500 Dividends Computer services revenue Debit Credit No. Date Debit Credit No. Balance 6,900 Date Nov 30 Balance 33,100 Wages expense Debit Credit Advertising expense Debit Credit No. No. Date Nov 30 Balance 2,940 Date Nov 30 Balance 1,850 Mileage expense Debit Credit Miscellanous expenses Debit Credit No. No. Date Nov 30 Balance 880 Date Nov 30 Balance 400 Repairs expense - Computer Debit Credit No. Date Nov 30 Balance 930