Post all transactions to the t-accounts and calculate ending balances. Make sure you post all transactions in chronological order.

Date	Accounts and Explanation	Debit	Credit
Dec. 1	Cash	26,600
	Furniture	11,800
	Common Stock		38,400

Date	Accounts and Explanation	Debit	Credit
Dec. 1	Prepaid Insurance	1,200
	Cash		1,200

Date	Accounts and Explanation	Debit	Credit
Dec. 4	Office Supplies	550
	Cash		550

Date	Accounts and Explanation	Debit	Credit
Dec. 12	Cash	2,200
	Service Revenue		2,200

Date	Accounts and Explanation	Debit	Credit
Dec. 15	Accounts Receivable	4,900
	Service Revenue		4,900

Date	Accounts and Explanation	Debit	Credit
Dec. 18	Salaries Expense	2,900
	Cash		2,900

Date	Accounts and Explanation	Debit	Credit
Dec. 20	Cash	14,900
	Service Revenue		14,900

Date	Accounts and Explanation	Debit	Credit
Dec. 22	Cash	4,700
	Unearned Revenue		4,700

Date	Accounts and Explanation	Debit	Credit
Dec. 23	Cash	4,900
	Accounts Receivable		4,900

Date	Accounts and Explanation	Debit	Credit
Dec. 27	Utilities Expense	380
	Accounts Payable		380

Date	Accounts and Explanation	Debit	Credit
Dec. 28	Accounts Receivable	600
	Service Revenue		600

Date	Accounts and Explanation	Debit	Credit
Dec. 29	Rent Expense	2,400
	Cash		2,400

Date	Accounts and Explanation	Debit	Credit
Dec. 30	Accounts Payable	380
	Cash		380

Date	Accounts and Explanation	Debit	Credit
Dec. 31	Dividends	4,500
	Cash		4,500