The following transactions occur during December 2021 December 1 Pay rent for mountain lodges for the month of December, $900. December 5 Provide guided tour to customers in Grand Teton National Park for cash, $2,800. December 8 Borrow from a local bank by signing a note payable, $10,000. The note is due in one year with a 68 interest rate. December 12 Receive cash from customers as payment for a quided tour that occurred on November 28, $3,500. December 13 Issue additional shares of common stock for cash, $20,000. December 15 Pay employee salaries for the first half of the month, $1,200. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $1,000. December 22 Provide quided tour to customers in Yellowstone National Park on account, $3,200. December 23 One of the customers from the December 22 tour claims to have seen the legendary creature Bigfoot. The company believes this exciting news will create additional revenue of $20,000 next year. December 26 Purchase several pieces of biking equipment to give customers a more enjoyable adventure, such as night-vision goggles, GPS, long-range binoculars, and video cameras, for cash, $28,500. December 28 Pay cash on accounts payable, $1,500. December 31 Pay dividends to stockholders, $2,000. Required: 1. Record each transaction. If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet