Upperchurch Computing began operations on October 1, 2017. The November 30, 2017 unadjusted trial balance is included on the trial balance tab. Record the following transactions and events for December, 2017.

Dec. 2 Paid $1270 cash to Northside Mall for Upperchurch Computing' share of mall advertising costs.

Dec. 3 Paid $660 cash for minor repairs to the company's computer.

Dec. 4 Received $5,700 cash from Miller Engineering Co. for the receivable from November.

Dec. 10 Paid cash to Brian Ryan for six days of work at the rate of $140 per day.

Dec. 14 Notified by Miller Engineering Co. that Upperchurch Computing' bid of $7,800 on a proposed project has been accepted . Miller paid a $1,900 cash advance to Upperchurch Computing.

Dec. 15 Purchased $1,500 of computer supplies on credit from Anderson Office Products.

Dec. 16 Sent a reminder to Clark Co. to pay the fee for services rendered on November 8.

Dec. 20 Completed a project for Perry Corporation and received $6,400 cash.

Dec. 28 Received $ 4,600 cash from Clark Co. on its receivable.

Dec. 29 Reimbursed J. Ryan for business automobile mileage (750 miles at $0.32 per mile).

Dec. 31 J. Ryan withdrew $1,900 cash from the company for personal use.

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 show $900 still available.

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

c. As of December 31, Brian Ryan has not been paid for four days of work at $140 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.

Prepare journal entries for each of the December transactions. If no journal entry is required, select " No journal entry required" in the first account field. Then, using the 3- step adjusting entry process, and 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.