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15 1-Dec Shareholders invested $200,000 cash in the business in exchange for shares, 8 Purchased a land costing $100,000 and supplies for $10,000 on account, 9 Paid in advance for one year insurance $10,000 cash, 11 Received $10,000 cash from customer for services not performed yet. Performed services and billed customer for services performed $37,000. 20 Received half of the amount in cash from the billed customers on December 15th, 25 Paid $30,000 cash for the purchase on account on December 8th. 28 Borrowed $40,000 cash from the bank by signing a note. The note is long term. 29 Purchased equipment costing $20,000 cash. 29 Declared and paid cash dividends to shareholders for $7,000. 30 Paid utilities of the month, $1,000. Requirements: 1) General Excel/Word structure 2) Record the transactions into the General Journal: 3) Record the transactions into the related T-Accounts:- 4) Prepare a Trial Balance for the month of December 2019 Assets Liabilities Equity