Prepare journal entries to record the December transactions in the General Joumal Tab in the excel template file "Accounting Cycle Excel Template.xisx". Use the following accounts as appropriate: Step 2 Post all of the December transactions from the "General JournaF tab to the T-accounts under the "T-Accounts" tab in the excel template file "Accounting Cycle Excel Templatexlsx". Assume there are no beginning balances in any of the accounts Step 3 : Step4: 1 Step 5 : Record the December adjusting entries on the "General Journal' tab. 31-Dec One month's insurance has expired $80. 31-Dec The remaining inventory of unused office supplies is $90. 31-Dec The estimated depreciation on equipment is $70. 31-Dec Salaries incurred from December 29 to December 31 but not yet paid or recorded total $450 Step 6 : Post all of the adjusting entries to the T-accounts on the "T-Accounts" tab, Compule the balance for cach T-account after all of the adjusting entries have been posted