RverHawk Expeditions provides gulded tours In scenic mountalnous areas. After the first 11 months of operations in 2021, RverHawk has the following account balances RIVERHAMK EXPEDITIONS Trial Balance November 30, 2021 Debits Credits Accounts S 12,8ee 6,3ee 2,2ee 25,9ee Cash Accounts Receivable Prepaid Insurance Equipment Land 197,eee Accounts Payable Notes Payable $ 5,100 51,800 156,000 15,900 Common Stock Retained Earnings Dividends 6,80 Service Revenue AdvertisingExpense Salaries Expense e08 9 12,Bee 30,100 Rent Expense 11,700 Yotals 5305 600 $ 385, 600 The following transactions occur during December 2021 Deceaber 1 Pay rent for mountain lodges for the month of December, $2,700 S Provide guided tour to customers in Grand Teton National Park for cash, $4,68e. 8 Borrow from a local bank by signing a note payable, $28,0ee. The note is due in one year with a 6x interest December December rate. December 12 Receive cash from customers as payment for a guided tour that occurred on November 28, $5, 300. December 13 Issue additional shares of common stock for cash, $38,eee. December 15 Pay employee salaries for the first half of the month, $3,eee. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $2,80e. December 22 Provide guided tour to customers in Yellowstone National Park on account, $5,eee. December 23 One of the customers from the December 22 tour clains to have seen the legendary creature 8igfoot. The company believes this exciting news will create additional revenue of $38,eee 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 caneras, for cash, $30, 3e0. December 28 Pay cash on accounts payable, $3,3ee. December 31 Pay dividends to stockholders, $3,8ee. 4. Prepare a trlal balance as of December 31. RIVERHAWK EXPEDITIONS Trial Balance December 31, 2021 Accounts Credit Debit Cash Accounts Receivable Prepaid Insurance Equipment Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Salaries Expense Rent ExpenBe Tota s