Problem D Trim Lawn, Inc., is a lawn care company. Thus, the company earns its revenue from sending its trucks to customers residences and certain commercial establishments to care for lawns and shrubbery. Trim Lawns trial balance at the end of the first 11 months of the year follows:

	TRIM LAWN, INC.
	Trial Balance
	November 30
Acct.
No.	Account Title	Debits	Credits
100	Cash	$ 63,740
103	Accounts Receivable	88,600
150	Trucks	102,900
160	Office Furniture	8,400
200	Accounts Payable		$ 33,600
300	Capital Stock		30,000
310	Retained Earnings, 2010 January 1		30,540
400	Service Revenue		371,010
505	Advertising Expense	18,300
506	Gas an d Oil Expense	21,900
507	Salaries Expense	65,850
511	Utilities Expense	2,310
515	Rent Expense	15,000
518	Supplies Expense	75,600
531	Entertainment Expense	2,550
		$465,150	$465,150

Dec. 2 Paid rent for December, $ 3,000.

5 Paid the accounts payable of $ 33,600.

8 Paid advertising for December, $ 1,500.

10 Purchased a new office desk on account, $ 1,050.

13 Purchased $ 240 of supplies on account for use in December.

15 Collected cash from customers on account, $ 75,000.

20 Paid for customer entertainment, $ 450.

24 Collected an additional $ 6,000 from customers on account.

26 Paid for gasoline used in the trucks in December, $ 270.

28 Billed customers for services rendered, $ 79,500.

30 Paid for more December supplies, $ 12,000.

31 Paid December salaries, $ 15,300.

31 Paid a $ 4,000 cash dividend. (The Dividends account is No. 320.)

Prepare entries in the general journal for the preceding transactions for December.

Post the journal entries to three-column general ledger accounts.

Prepare a trial balance as of December 31.