You need to complete the accounting cycle for Jordan Company for the month of December 31, 2018.
1. Prepare the general journal entries to record these transactions using the accounts below.
1-Dec	Jordan invests $65,000 cash along with office equipment valued at $12,000 in the company in exchange for common stock.
2-Dec	The company purchased $700 Office supplies on credit
6-Dec	The company completed a job and received $1,000 Cash.
15-Dec	The company prepaid $12,000 for 12 months office space
18-Dec	The company purchased $5,000 in office equipment on credit
20-Dec	The company completed an $9,000 job for a client on credit
22-Dec	The company paid cash of $2,000 on accounts payable from Dec. 18
30-Dec	The company paid cash of $200 for this month's electric bill.
31-Dec	The company received $4,500 cash from the client billed on Dec. 20
31-Dec	The company paid cash of $500 in dividends
101	Cash
102	Accounts Receivable
105	Office Supplies
120	Prepaid Rent
160	Office Equipment
161	Accumulated Depreciation - Office Equipment
201	Accounts Payable
307	Common Stock
312	Dividends
330	Retained Earnings
401	Services Revenue
600	Depreciation Expense
601	Utilities Expense
602	Office Supplies Expense
603	Rent Expense
2. Post the entries from Req. 1 to the ledger accounts and enter the balance at the end of the month.
3. Prepare an unadjusted trial balance as of Dec. 31.
4. Prepare adjusting entries to reflect adjustments a-d.
a.	The depreciation expense for one month is $475.
b.	One month of the prepaid rent has expired.
c.	The inventory of supplies shows $80 of supplies still available
d.	The company has earned $2,500 of services that are not billed at month-end
5. Post the adjusting entries in Req. 4 to the ledger accounts and update the balances.
6. Prepare an adjusted trial balance as of Dec. 31.
7. Prepare an income statement, statement of retained earnings, and balance sheet as of Dec. 31.
8. Record the necessary closing entries for Jordan Company.
9. Post the closing entries to the ledger accounts and update the balances at the end of the month.
10. Prepare a post-closing trial balance as of December 31, 2018.