Post the transactions to the ledger in chronological order and complete the Adjusted Trial Balance.

$\backslash$table$[[$Transactions$],[$Dec$.,1,$Issued common stock for $$22,300$ cash.$],[2,\backslash$table$[[$Billed clients for $$10,400$ of work$],[$performed$.]]],[3,\backslash$table$[[$Received payment of $$9,600$ in advance$],[$for work to be performed.$]]],[5,\backslash$table$[[$Paid rent in advance of $$10,600$ to$],[$cover December through March rent.$]]],[10,\backslash$table$[[$Bought furniture, paying $$5,100$ cash$],[$and $$6,100$ notes payable.$]]],[15,\backslash$table$[[$Received $$6,500$ from accounts$],[$receivable$.]]],[15,\backslash$table$[[$Incurred salaries expense of $$19,700$ to$],[$be paid at a future date.$]]],[16,\backslash$table$[[$Paid $$480$ toward their Accounts$],[$Payable$.]]],[31,\backslash$table$[[$Made an adjustment for revenue of$],[$$$9,600$ that was prepaid and had been$],[$earned$.]]],[31,\backslash$table$[[$Adjusted for rent expired during$],[$December$.]]],[31,\backslash$table$[[$Adjusted for depreciation on furniture,$],[$$$340.]]],[31,\backslash$table$[[$Paid salaries payable and incurred$],[$another $$19,700$ of salaries expense to$],[$be paid next month. Post the salaries$],[$paid first.$]]],[,31,$Paid $$4,700$ in Dividends.$]]$

$\backslash$table$[[$Date$,$Explanation,,Ref.,Debit,Credit,Balance$],[,-$ Balance,,,$21,000,,21,000],[$Dec$.1,$Issued common stock,r$,,22300,,A$