On December 1, 2022, Divine Distributing Company had the following account balances.

		Debit				Credit
Cash		15,200		Accumulated DepreciationEquipment		15,000
Accounts Receivable		6,750		Unearned Service Revenue		2,400
Supplies		2350
Note Receivable		5,500		Accounts Payable		7,750
Inventory		13,150		Salaries and Wages Payable		2,200
Prepaid Rent		14,400		Common Stock		60,000
Equipment		75,000		Retained Earnings		45,000
		$132,350				$132,350

During December, the company completed the following summary transactions.

Dec. 6		Paid $3700 for salaries and wages due employees, of which $2,200 was accrued in November to salaries and wages payable and rest is December's expense.
8		Received $3,000 cash from customers in payment of account (no discount allowed).
10		Sold merchandise for cash $10,200. The cost of the merchandise sold was $5,800. (2 entries required)
13		Purchased merchandise on account from Hecht Co. $5,300, terms 2/10, n/30.
15		Purchased supplies for cash $2,600.00
18		Sold merchandise on account $18,500, terms 3/10, n/30. The cost of the merchandise sold was $9,900.
20		Paid salaries wages $3,600.
23		Paid Hecht Co. in full, less discount.
27		Received collections in full, less discounts, from customers billed on December 18.
28		Received $2,000 from customers for services to be preformed in the future
29		Purchase Equipment on account for $18,000

Adjustment data:

1.		Accrued salaries and wages payable were $1100 at the end of December.
2.		Depreciation was $1025 per month.
3.		Supplies on hand were $1,250.
4		One month of interest income should be recorded on the $5,500 Note Receivable at an APR of 6% (round up to nearest dollar)
5		Services were preformed to satisfy $1900 of the unearned revenue
6		December's prepaid rent has been used (annual amount was $14,400 as recorded in Prepaid Rent).

Complete a general journal, T accounts, Trial Balance, Adjusting Entries, Income Sheet, Balance Sheet, Retained Earnings Statement, and General Journal Post Closing Entries.