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

December $2$ Paid $$1,180$ cash to Gulfview Mall for Fox Computing' share of mall advertising costs.

December $3$ Paid $$600$ cash for minor repairs to the company's computer.

December $4$ Received $$6,300$ cash from Fields Engineering Compnay for the receivable from November.

December $10$ Paid cash to Mike Fox for six days of work at the rate of $$160$ per day.

December $14$ Notified by Fields Engineering Compnay that Fox Computing' bid of $$7,500$ on a proposed project has been accepted. Fields paid a $$1,750$ cash advance to Fox Computing.

December $15$ Purchased $$1,900$ of computer supplies on credit from Perry office Products.

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

December $20$ Completed a project for Pelcher Corporation and received $$7,200$ cash.

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

December $28$ Received $$4,600$ cash from Walsh Compnay on its receivable.

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

December $31$ Paid $$2,200$ 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:

a$.$ The December $31$ inventory count of computer supplies shows $$1,220$ still available.

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

c$.$ As of December $31,$ Mike Fox has not been paid for four days of work at $$160$ per day.

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

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

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

$\backslash$table$[[$Requirement$,\backslash$table$[[$General$],[$Journal$]],\backslash$table$[[$General$],[$Ledger$]],$Trial Balance,$\backslash$table$[[$Income$],[$Statement$]],\backslash$table$[[$St of Retained$],[$Earnings$]],$Balance Sheet,$\backslash$table$[[$Impact on$],[$Income$]]]]$

General Journal tab $-$ Prepare journal entries for each of the December transactions. Then, using the information given for adjustments, prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the general ledger and trial balance for accuracy.

General Ledger tab $-$ Each journal entry is posted automatically to the general ledger. Use the drop$-$down button to view the unadjusted or adjusted balances.

Trial Balance tab $-$ You may view either the unadjusted or adjusted trial balance by choosing from the dropdown box below.

Your choice will determine the reported values on the financial statement tabs$.$

Income Statement tab $-$ Use the drop$-$downs to select the accounts properly included on the income statement.

The unadjusted or adjusted balances will appear for each account, based on your selection.