On December 1, 2015, R. Lambert formed Lambert Services, which provides career and vocational December, and company accounts include the following: Cash, Accounts Receivable, Land, Accounts Payable, Notes Payable, Common Stock, Retained Earnings, Counseling Services Revenue, Rent Expense Advertising Expense, Interest Expense, Salary Expense, and Utilities Expense. (1) Raised $7,000 cash through common stock issuance. (2) Paid $750 cash for December rent on its furnished office space. (3) Received $500 invoice for December advertising expenses. (4) Borrowed $15,000 cash from bank and signed note payable for that amount. (5) Received $1,200 cash for counseling services rendered. (6) Billed clients $6,800 for counseling services rendered 7) Paid $2,200 cash for secretary salary. (8) Paid $370 cash for December utilities. (9) Declared and paid a S900 cash dividend (10) Purchased land for $13,000 cash to use for its own facilities. (11) Paid $100 cash to bank as December interest expense on note payable. Required a. Prepare journal entries for each of the transactions 1 through 11. b. Se t up T-accounts for each of the accounts used in part a and post the journal entries to those accounts