November 30, 2018 Credits Accounts Cash Accounts Recelvable Prepald Insurance Equipment Land Accounts Payable Notes Payable Common Stock Retalned Earnings DIvidends Service Revenue Advertising Expense Salarles Expense Rent Expense Debits $ 13,200 6,500 2,400 26,100 200,000 $ 5,300 52,000 160,000 16,100 7,000 77,000 13,000 30,300 11,900 Totals $ 310,400 $310,400 The following transactions occur during December 2018 December December 1 Pay rent for mountain lodges for the month of December, $2,900. 5 Provide guided tour to customers In Grand Teton National Park for cash, $4,800. due in one year with a 6% interest rate on November 28, $5,500. December 8 Borrow from a local bank by signing a note payable, $30,000. The note Is December 12 Recelve cash from customers as payment for a guided tour that occurred December 13 Issue additional shares of common stock for cash, $40,000. December 15 Pay employee salarles for the first half of the month, $3,200 December 17 Purchase advertising on several local radlo stations to be alred during the following two weeks, $3,000 account, $5,200 the legendary creature Bigfoot. The company belleves this exciting news December 22 Provide gulded tour to customers In Yellowstone National Park on December 23 One of the customers from the December 22 tour clalms to have seen will create additional revenue of $40,000 next year. December 26 Purchase several pleces of hiking equipment to glve customers a more enjoyable adventure, such as night-vision goggles, GPS, long-range blnoculars, and video cameras, for cash, $30,500 December 28 Pay cash on accounts payable, $3,500 December 31 Pay dividends to stockholders, $4,000. General Ledger Requirement rementGen Trial Balance ournal Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1 - 12). Review the General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances