RiverHawk Expeditions provides guided tours in scenic mountainous areas. After the first 11 months of operations in 2015, RiverHawk has the following account balances: RIVERHAWK EXPEDITIONS Trial Balance November 30, 2015 Accounts Debits Credits Cash $ 13,000 Accounts Receivable 6,400 Prepaid Insurance 2,300 Equipment 26,000 Land 198,500 Accounts Payable $ 5,200 Notes Payable 51,900 Common Stock 158,000 Retained Earnings 16,000 Dividends 6,900 Service Revenue 76,900 Advertising Expense 12,900 Salaries Expense 30,200 Rent Expense 11,800 Totals $ 308,000 $ 308,000 The following transactions occur during December 2015: December 1 Pay rent for mountain lodges the month of December, $2,800. December 5 Provide guided tour to customers in Grand Teton National Park for cash, $4,700. December 8 Borrow from a local bank by signing a note payable, $29,000. The note is due in one year with a 6% interest rate. December 12 Receive cash from customers as payment for a guided tour that occurred on November 28, $5,400. December 13 Issue additional shares of common stock for cash, $39,000. December 15 Pay employee salaries for the first half of the month, $3,100. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $2,900. December 22 Provide guided tour to customers in Yellowstone National Park on account, $5,100. December 23 One of the customers from the December 26 tour claims to have seen the legendary creature Bigfoot. The company believes this exciting news will create additional revenue of $39,000 next year. December 26 Purchase several pieces of hiking equipment to give customers a more enjoyable adventure, such as night-vision goggles, GPS, long-range binoculars, and video cameras, for cash, $30,400. December 28 Pay cash on accounts payable, $3,400. December 31 Pay dividends to stockholders, $3,900.

Required:

1.	Record each transaction.