Record each of the following transactions in the journal. Explanations are not required. Dec. 01 Miller Delivery Service began operations by receiving $10,000 cash and a truck with a fair market value of $20,000 from Robert Miller. The business issued miller shares of common stock in exchange for this contribution Dec. 01 Paid $1,000 cash for a four-month insurance policy. This policy begins December 1st. Dec. 04 Paid $500 cash for office supplies. Dec. 12 Performed delivery services for a customer and received $2,000 cash. Dec. 15 Completed a large delivery job, billed the customer for $2,500 and received a promise to collect the $2,500 within one week. Dec. 18 Paid employee salary, $1,000. Dec. 20 Received $15,000 cash for performing delivery services. Dec. 22 Collected $800 in advance for delivery services to be performed later. Dec. 25 Collected $2,500 cash from a customer on account. Dec. 27 Purchased $300 of fuel for the truck, on account. Dec. 28 Performed delivery services on account for $700. Dec. 29 Paid office rent of 1,600 for the month of December. Dec. 30 Paid $300 on account. Dec. 31 Cash dividend of $3,000 was paid to stockholders. 2. Post the transactions in the General Ledger accounts using the ledger and chart of accounts provided. 3. Prepare an unadjusted trial balance as of December 31, 2016.