On November 28, 2024, Shocker receives a $3,300 payment from a customer for services to be rendered evenly over the next three months. Deferred Revenue was credited on November 28.

On December 1, 2024, the company paid a local radio station $2,460 for 30 radio ads that were to be aired, 10 per month, throughout December, January, and February. Prepaid Advertising was debited on December 1.

Employee salaries for the month of December totaling $7,200 will be paid on January 7, 2025.

On August 31, 2024, Shocker borrowed $62,000 from a local bank. A note was signed with principal and 6% interest to be paid on August 31, 2025.