Prepare journal entries to record the December transactions in a tab labeled General Journal Tab. Use the following accounts as appropriate:
	Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Land, Accumulated Depreciation, Accounts Payable, Deferred Revenue, Salaries Payable, Notes Payable, Common Stock, Retained Earnings, Dividends, Service Revenue, Depreciation Expense, Salaries Expense, Supplies Expense, Rent Expense, Insurance Expense
	Use the following information for the records within the General Journal
	Issue common stock in exchange for cash of $8,500.
	Paid the premium in advance on a one-year insurance policy, $1,320.
	Purchased Equipment for $3,600 cash.
	Purchased office supplies from XYZ Company on account, $600.
	Provided services to customers for $8,400 cash.
	Provided services to customer ABC Inc. on account, $7,000.
	Received $2,300 cash in advance from a customer for services to be provided in January.
	Paid $220 to XYZ company for the Dec 5 purchase on account.
	Received $3,000 cash from customer, ABC Inc., on account.
	Paid the rent for the current month, $1,250 .
	Paid salaries to employees for work performed from December 1 through December 28, $5,040.
	Declared and paid dividends to stockholders $400.
	Purchased land by signing 3 year note payable for $11,000.
	Step 2:Post all of the December transactions from the General Journal tab to the T-accounts.
	Step 3:Compute the balance for each T-account after all of the entries have been posted.
	Step 4:Prepare the unadjusted trial balance on the Unadjusted Trial Balance tab. Provide the total of the credit column from the Unadjusted Trial Balance. Record the December adjusting entries on the "General Journal" tab.
	One months insurance has expired $110.
	The remaining inventory of unused office supplies is $90.
	The estimated depreciation on equipment is $60.
	Salaries incurred from December 29 to December 31 but not yet paid or recorded total $540.
	Post all of the adjusting entries to the T-accounts on the T-Accounts tab- Compute the balance for each T-account after all of the adjusting entries have been posted.
	Prepare the adjusted trial balance on the Adjusted Trial Balance tab.
	Check point 1:Adjusted trial balance total debit/credit = $38,180
	Provide the following amounts from the Adjusted Trial Balance: (Be sure to enter all numbers as positive and no answer should be left blank.)
	Cash, Supplies, Equipment, Accumulated Depreciation, Accounts Payable, Notes Payable, Retained Earnings
	Prepare the Income Statement, Statement of Stockholders Equity and Classified Balance Sheet on the Financial Statements tab for the month ended December 31, 20XX.
	Provide the following amount from the Income Statement: (Be sure to enter all numbers as positive and no answer should be left blank.)
	Service Revenue, Supplies Expense, Rent Expense
	Provide the following account balances from the Balance Sheet: (Be sure to enter all numbers as positive and no answer should be left blank.)
	Current Assets, Current Liabilities, Total Liabilities
	Provide the following account balance from the Statement of stockholders' Equity: (Be sure to enter all numbers as positive and no answer should be left blank.)
	Dividends
	Step 9:Record the closing entries on the General Journal tab.
	Step 10: Post all of the closing entries to the T-accounts on the T-Accounts tab. Compute the balance for each T-account after all of the closing entries have been posted.
	Step 11:Prepare the post closing trial balance for the month ended December 31, 20XX on the Post-Closing Trial Balance tab.
	Provide the total of the debit column from the Post Closing Trial Balance and the balance of the retained earnings T-Account