Rough and Rugged began operations on November 1, 2011.

The transactions for November have already been recorded and posted to the T-Accounts

Record the transactions in a journal using correct journal entry format.

Post the journal entries to the ledger (T-Accounts).

Dec. 1	Darby Dowlin, Owner contributed land (worth $85,000) and a small building to use as a rental office (worth $35,000) in exchange for capital.
1	Prepaid $3,000 for three months rent on the warehouse where the company stores the equipment.
2	Purchased equipment signing a note payable for $7,200
4	Purchased office supplies on account for $500.
9	Received $4,500 cash for equipment rentals to customers.
15	Rented equipment to customers for $3,500, but will be paid next month.
16	Received a $825 deposit from a rental group that will use the equipment next month.
18	Paid the utilities ($150) and telephone bills ($175) from last month.
19	Paid various accounts payable, $2,000.
20	Received bills for the telephone ($275) and utilities ($295) which will be paid later.
31	Paid wages of $1,800.
31	Darby Dowlin withdrew cash of $300 from the business.