Part II - Journal Entries Record journal entries, in proper form, for the following economic transactions for "The Company" which occurred in December of 2022. The Company employs a calendar year end. Return JE's on a separate sheet of paper. JE1. The Company performed services on account for $13,400. JE2. Insurance expense is $500 per month. The Company paid $3,000 of insurance expense in December 2022 which represents the current month plus insurance expense through May of 2023. JE3. The Company sold merchandise on account for $37,450 which includes 7% sales tax. The merchandise originally cost $25,000. JE4. A petty cash fund set at $400 currently shows $28 of cash and miscellaneous receipts of $370. Record the JE to replenish the fund. JE5. The Company issued $7,570,000 of 30 year 5% bonds at 96.9 . JE 6. Goods were sold to a customer for $24,700 on account under terms 3/10, net/30, FOB Shipping Point. The sale transaction has previously been recorded in the general journal. On the 8th day after the sale the customer paid the bill. We are the seller. JE7. The Company sold some used equipment and received $27,345 in cash. The equipment was on the books at an original cost of $35,700. Accumulated depreciation at the time of disposal was $15,110. JE8. The company issued 670,000 shares of $1 par value common stock at $32.30 per share. JE9. The Company paid $2,300 for rent on the office building for the current month. JE10. The Company performed services for $3,400 and billed customers on account. JE11. The Company collected $2,130 in cash for service jobs which were recorded and performed last month. JE12. The Company purchased new factory equipment. The equipment cost $147,000. In addition, 6% sales tax applies to the purchase. The Company put 10% down and financed the remaining with a 3.5%4 month note payable