Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger.

December 2	Paid $930 cash to Hillside Mall for Business Solutions's share of mall advertising costs.
December 3	Paid $500 cash for minor repairs to the companys computer.
December 4	Received $4,350 cash from Alexs Engineering Company for the receivable from November.
December 10	Paid cash to Lyn Addie for six days of work at the rate of $115 per day.
December 14	Notified by Alexs Engineering Company that Business Solutions's bid of $7,300 on a proposed project has been accepted. Alexs paid a $1,700 cash advance to Business Solutions.
December 15	Purchased $2,000 of computer supplies on credit from Harris Office Products.
December 16	Sent a reminder to Gomez Company to pay the fee for services recorded on November 8.
December 20	Completed a project for Liu Corporation and received $5,675 cash.
December 22-26	Took the week off for the holidays.
December 28	Received $3,600 cash from Gomez Company on its receivable.
December 29	Reimbursed S. Rey for business automobile mileage (500 miles at $0.26 per mile).
December 31	Paid $1,400 cash for dividends.

The December 31 inventory count of computer supplies shows $580 still available.

Three months have expired since the 12-month insurance premium was paid in advance.

As of December 31, Lyn Addie has not been paid for four days of work at $115 per day.

The computer system, acquired on October 1, is expected to have a four-year life with no salvage value.

The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value.

Three of the four months' prepaid rent have expired