1. provide me with the adjusting journal entries for 12/31/18 in Journal form (debit and credit)
2. provide an adjusted trial balance for December 31, 2018

Nov. 1 Nov. 2 Nov. 3 Nov. 4 Nov. 7 Nov. 13 Nov. 15 Received $16,000 cash to begin the company and gave capital to Amber Wilson. Signed a lease for a building and paid $1,200 for the first month's rent. Purchased canoes for $4,800 on account. Purchased office supplies on account, $750. Earned $1,400 cash for rental of canoes. Paid $1,500 cash for wages. Wilson withdrew $50 cash from the business. Received a bill for $150 for utilities. (Use separate payable account.) Received a bill for $175 for cell phone expenses. (Use separate payable account.) Rented canoes to Early Start Daycare on account, $3,000. Paid $1,000 on account related to the November 3 purchase. Received $750 from Early Start Daycare for canoe rental on November 22. Wilson withdrew $100 cash from the business. Nov. 16 Nov. 20 Nov. 22 Nov. 26 Nov. 28 Nov. 30 a Dec. 1 Dec. 1 Dec. 2 Dec. 4 Dec. 9 Dec. 15 Amber contributed land on the river (worth $85,000) and a small building to use as a rental office (worth $35,000) in exchange for capital. Prepaid $3,000 for three months' rent on the warehouse where the company stores the canoes. Purchased canoes signing a notes payable for $7,200. Purchased office supplies on account for $500. Received $4,500 cash for canoe rentals to customers. Rented canoes to customers for $3,500, but will be paid next month. Received a $750 deposit from a canoe rental group that will use the canoes next month. Paid the utilities and telephone bills from last month. Paid various accounts payable, $2,000. Received bills for the telephone ($325) and utilities ($295) which will be paid later. Paid wages of $1,800. Wilson withdrew $300 cash from the business. Dec. 16 Dec. 18 Dec. 19 Dec. 20 Dec. 31 Dec. 31