The following transactions occur during December 2021: December 1 Pay rent for mountain lodges for the month of December, $1,600. December 5 Provide guided tour to customers in Grand Teton National Park for cash, $3,500. December 8 Borrow from a local bank by signing a note payable, $17,000. 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, $4,200. December 13 Issue additional shares of common stock for cash, $27,000. December 15 Pay employee salaries for the first half of the month, $1,900. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $1,700. December 22 Provide guided tour to customers in Yellowstone National Park on account, $3,900. 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 $27,000 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, $29,200. December 28 Pay cash on accounts payable, $2,200. December 31 Pay dividends to stockholders, $2,700. Requirement General Journal General Ledger Trial Balance Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 12 Pay rent for mountain lodnes for the month of December $1 600