Part I (See additional directions under Part 3] A. Record the journal entries for the December transactions.* *Must show formulas in cells. E. Record the adjusting journal entries for 12f31f.* "' Must show formulas in cells. C. Set up a worksheet using Excel to: 0 Prepare the Unadjusted Trial Balance as of December 31, by making the December adjustments (separate columns]. M'Must link cells to journal entries. 0 Enter the adjusting journal entries into worksheet {separate columns). * *Must link cells to journal entries. 0 Prepare the Adjusted Trial Balance as of December 31. \"Use formulas