Question No 13. Wilson Technology Solutions prepares the complete set of financial statements at the end of each month. The following transactions occurred for Wilson Technology Solutions during December 2021: December 1st The business received cash of $95,000 and issued common stock to Zack Wilson. December 2nd Purchased office supplies on account, $550. December 4th Paid $97,000 cash for building and land. The building had a fair market value of $88,000. December 6th Performed services for customers and received cash, $3,600. December 9th Paid $450 on accounts payable. December 17th Performed services for customers on account, $3,400. December 19th Paid rent expense for the month, $1,400. December 20th Received $1,300 from customers for services to be performed next month (year). December 21st Paid $300 for advertising in next month's IT Technology magazine. December 23rd Received $2,600 cash on account from a customer. December 31st Incurred and paid salaries, $1,200. Journalize the transactions of Wilson Technology Solutions including brief explanations with each journal entry. Use the following accounts: Cash; Accounts Receivable; Office Supplies; Prepaid Advertising; Building; Land; Accounts Payable; Unearned Revenue; Common Stock; Service Revenue; Rent Expense; Salaries Expense