Prepare your solution to each of the following questions using Excel.

1) Larry Matt completed these transactions during December of the current year:

Dec. 1	Began a financial services practice by investing $15,000 cash and office equipment having a $5,000 value.
2	Purchased $1,200 of office equipment on credit.
3	Purchased $300 of office supplies on credit.
4	Completed work for a client and immediately received a payment of $900 cash.
8	Completed work for Precept Paper Co. on credit, $1,700.
10	Paid for the supplies purchased on credit on December 3.
14	Paid for the annual $960 premium on an insurance policy.
18	Received payment in full from Precept Paper Co. for the work completed on December 8.
27	Larry withdrew $650 cash from the practice to pay personal expenses.
30	Paid $175 cash for the December utility bills.
30	Received $2,000 from a client for financial services to be rendered next year.

Requirement:

Prepare general journal entries to record these transactions.