The following transactions occurred during the month of December 2014:

Dec. 03 Paid acoount payable of $350

05 Paid insurance premiums of $9200 in advance (use pernabebt account)

06 Received $90 as advance payment of delivery service (use permanent account)

09 Billed and collected $6320 in cash from delivery fees

10 Purchased $920 of office supplies on account

11 Acquired a truck worth $42000 by paying $7400 in cash and giving a long-term note payable for the balance

15 Paid wages of $2600 for the period December 1-15

16 Collected $2450 of accounts receivable

17 Paid $1460 cash for repairs to trucks

21 Paid $1700 cash for advertising on a local television station

28 Paid wages of $1800 for the period December 16-28

29 Billed and collected $3900 in cash from delivery fees

31 Declared and paid dividends in the amount of $1200

Question: Prepare and post journal entries to record the December transactions previously listed. Entries should be in full format.