The November $30,2021,$ unadjusted trial balance of Fields Initiatives is found in the Trial balance tab. Fields Initiatives had the following transactions and events in December $2021.$

December $2$ Paid $$1,330$ cash to Eastview Mall for Fields Initiatives$$ share of mall advertising costs.

December $3$ Paid $$700$ cash for minor repairs to the company$$s computer.

December $4$ Received $$6,700$ cash from Jones Engineering Compnay for the receivable from November.

December $10$ Paid cash to Michelle Fields for six days of work at the rate of $$260$ per day.

December $14$ Notified by Jones Engineering Compnay that Fields Initiatives$$ bid of $$8,000$ on a proposed project has been accepted. Jones paid a $$2,000$ cash advance to Fields Initiatives.

December $15$ Purchased $$2,150$ of computer supplies on credit from Sanchez Office Products.

December $16$ Sent a reminder to Masters Compnay to pay the fee for services recorded on November $8.$

December $20$ Completed a project for Porter Corporation and received $$7,700$ cash.

December $22-26$ Took the week off for the holidays.

December $28$ Received $$4,000$ cash from Masters Compnay on its receivable.

December $29$ Reimbursed C$.$ Fields for business automobile mileage $(650$ miles at $$0\mathrm{.}32$ per mile$).$

December $31$ Paid $$2,100$ cash for dividends.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company$$s first three months:

The December $31$ inventory count of computer supplies shows $$1,420$ still available.

Three months have expired since the $12-$month insurance premium was paid in advance.

As of December $31,$ Michelle Fields has not been paid for four days of work at $$260$ per day.

The computer system, acquired on October $1,$ is expected to have a four$-$year life with no salvage value.

The office equipment, acquired on October $1,$ is expected to have a five$-$year life with no salvage value.

Three of the four months$$ prepaid rent has expired.