Post the December transactions. (Use the general ledger accounts shown in problem statement.) (Post entries in the order o journal entries presented in the previous question.) Cash 12/5 12/8 12/9 12/19 12/23 Accounts Receivable 12/23 Supplies 12/23 Prepaid Insurance 90 300 750 60 3000 1000 1250 12/15 12/16 12/23 12/23 12/28 12/8 < V 50 600 1250 800 500 300 Notes Payable Common Stock Dividends 12/28 Service Revenue Utilities Expense Salaries and Wages Expense 12/23 500 800 12/5 12/23 WW 150 4000 Answer: (a) General Journal Account Titles Date Dec. No journal entry required. 5 Cash................ Unearned Service Revenue.... Service Revenue...... 8 Cash.................. Accounts Receivable...... 9 Cash.......... Unearned Service Revenue.... 15 Accounts Payable........ 16 Accounts Payable...... 19 Cash... Cash...... Cash............. Unearned Service Revenue.. 23 Cash................... Accounts Receivable..... Service Revenue.... 23 Supplies....... ******* Cash.... 23 Salaries and Wages Expense..... Cash............. 28 Dividends.......... Cash.......... Debit ******** 90 60 .... 300 ********* 750 50 Credit 600 3,000 1,000 60 1,250 150 500 ..... 300 750 50 ... 600 ....... 4,000 ............. 1,250 800 60 800 500