Prepare journal entries to record each item. Reference each transaction by date. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Dec 1: DCCs owner paid $11,000 cash to acquire 220 of DCC's common shares.

Dec 7: DCC ordered cleaning supplies at a total cost of $1,440. The supplies are expected to be received in early January.

Dec 17: Customers paid $180 cash to DCC to obtain DCC gift cards that they could use to obtain future cleaning services at no additional cost.

Dec 21: DCC ran advertising in the local newspaper today at a total cost of $460. DCC is not required to pay for the advertising until January 21.

Dec 22: DCC paid $1,050 to the landlord for January rent.

Dec 23: DCCs owner sold 5 of his own DSS common shares to a private investor, at a selling price of $290.

Dec 28: DCC paid in full for the advertising run in the local newspaper on December 21.

Dec 29: The cleaning supplies ordered on December 7 were received today. DCC does not have to pay for these supplies until January 29.

Dec 31: Today, DCC completed cleaning services for several large companies at a total price of $2,150. The companies are expected to pay for the services by January 31.