Put Transactions into the four T-accounts and calculate closing balance

\begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 1 & Cash & 20,500 & \\ \hline & Furniture & 9,600 & \\ \hline & Common Shares & & 30,100 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 12 & Cash & 2,600 & \\ \hline & Service Revenue & & 2,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 15 & Accounts Receivable & 3,600 & \\ \hline & Service Revenue & & 3,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 18 & Salaries Expense & 1,700 & \\ \hline & Cash & & 1,700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 20 & Cash & 15,700 & \\ \hline & Service Revenue & & 15,700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 22 & Cash & 5,600 & \\ \hline & Unearned Revenue & & 5,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 23 & Cash & 1,300 & \\ \hline & Accounts Receivable & & 1,300 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 27 & Utilities Expense & 270 & \\ \hline & Accounts Payable & & 270 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 28 & Accounts Receivable & 500 & \\ \hline & Service Revenue & & 500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 29 & Rent Expense & 1,600 & \\ \hline & Cash & & 1,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline Dec. 31 & Dividends & 2,400 & \\ \hline & Cash & & 2,400 \\ \hline \end{tabular} Accounts Payable Accounts Receivable Cash Dividends Dec. 31 Bal. Bal