Prepare journal entries to record the December transactions in the General Journal Tab in the excel template file "Accounting Cycle Excel Template.xlsx". Use the following accounts as appropriate: Cash Accounts Receivable Land Accumulated Depreciation Notes Payable Common Stock Retained Earnings Dividends Service Revenue Depreciation Expense Salaries Expense Supplies Expense Rent Expense Insurance Expense Supplies Prepaid Insurance Accounts Payable Deferred Revenue Equipment Salaries Payable 1-Dec Issue common stock in exchange for cash of $10,500. 1-Dec 1-Dec Paid the premium in advance on a one-year insurance policy, $600. Purchased Equipment for $3,600 cash. 5-Dec Purchased office supplies from XYZ Company on account, $450. 15-Dec 16-Dec 17-Dec 22-Dec Provided services to customers for $7,200 cash. Provided services to customer ABC Inc. on account, $5,200. Received $1,700 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. 23-Dec Received $2,400 cash from customer, ABC Inc., on account. 25-Dec 28-Dec Paid the rent for the current month, $950. 29-Dec Paid salaries to employees for work performed from December 1 through December 28, $4,480. Declared and paid dividends to stockholders $650. 30-Dec Purchased land by signing 3 year note payable for $5,000.