The general ledger of Zips Tutoring Services at December 1, 2021, includes the following account balances: Accounts Debits Credits Cach $ 70.875 Accounts Receivable $ 19.250 Prepaid Insurance $ 8.790 Supplies $ 5.000 Land $ 80,000 Building $ 170.000 Accumulated Depreciation Building 10,000 Accounts Payable $ 8.375 Deferred Revenue $ 17260 Common Stock $187.500 Retained Earning S 90625 Dividends $ 3,500 Service Revenue $ 80. Bes Salaries Expense $ 15,450 Depreciation Exponse $ 8.250 Utilities Expense $ 2250 Supplies Expense $ Insurance Exponse $ 6250 Rent Expense $ 20,625 Property Tax Expense $ 4.375 $ 4575 $384.575 The following is a summary of the transactions for the year: a. December 2 Collect on accounts receivable, $5,500. b. December 3 Pay the rent for December, S1,500 c. December 10 Sold common stock for $25,000. d. December 18 Purchase supplies on account, $6,200. e. December 22 Received a utility bill for the month of December, $1,400. f. December 28 Pay on accounts payable, S5,400. g. December 30 Provide tutoring services for cash, $13,100 and on account, $5,200. h. December 31 Pay salaries, $1,600 Required: 1. Record each of the transactions listed above in the general journal (25 points)