T-accounts are not provided. The purpose of the question is to write down the journal entries and make T-accounts based on them. The chart from Dec 1 - 31 are the ones that need to be put into a journal entry and also T-account

Cut the Green Stuff (CGS) is a landscape service company that provides its customers with lawn and garden maintenance. For a new customer, CGS requires a prepayment of the first 3 months of service fees. After three months, customers are billed as services are provided (billing occurs on the 15th and 30th of each month) with invoices due in 30 days. At the end of November 2019, CGS has the following balances in its accounts: Account Title Balance $ 52,200 54,000 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable 740 70,000 14,200 5,000 38,000 57,740 298,600 22,000 195,000 Common Stock Retained Earnings Landscaping Service Revenue Supplies expense Wages expense Rent expense Utilities expense 13,300 6,300 Transaction Date Paid monthly rent for office. Collected $2,400 from new customer as an advance for 3 months landscaping services Purchased 3 new lawn mowers by signing a 2-year, $24,000, 6% note payable. The note calls for quarterly interest payments and full principal repayment at maturity Purchased gasoline on account, $350. CSB typically purchases sufficient gas to run its equipment for about a week so expenses it when purchased Paid $4,000 on accounts payable Paid $1,800 for advertisements to appear in the local newspaper on the last day of the month from December through May Collected $12,000 on customers' accounts Paid employees $10,000 for work performed in the first half of the month Billed customers for services provided, $27,000 CSG entered into a bulk purchase agreement for 2,000 gallons of gasoline for its equipment, paying $6,000. CGS believes this gasoline purchase will last for about 5 $1,300 December 1 space, December 1 December 1 December 1 December 4 December 8 December 14 December 15 December 15 December 17 months. Paid electric bill for rented office space, $700 Collected $18,000 on customers' accounts Billed customers for services provided, $19,000 Paid employees $13,000 for work performed in the second half of the month Paid a $2,600 dividend to shareholders December 20 December 28 December 30 December 30 December 30 Prepare, in good form, the journal entries for the month of December and post them to T-accounts. Total the T-accounts to determine the balances in the accounts on December 31