A dog training business began on December 1. The following transactions occurred during its first month.

December 1	Receives $39,000 cash as an owner investment in exchange for common stock.
December 2	Pays $8,280 cash for equipment.
December 3	Pays $4,740 cash (insurance premium) for a 12-month insurance policy. Coverage began on December 1.
December 4	Pays $1,380 cash for December rent expense.
December 7	Provides all-day training services for a large group and immediately collects $2,050 cash.
December 8	Pays $295 cash in wages for part-time help.
December 9	Provides training services for $2,780 and rents training equipment for $790. The customer is billed $3,570 for these services.
December 19	Receives $3,570 cash from the customer billed on Dec. 9.
December 20	Purchases $2,190 of supplies on credit from a supplier.
December 23	Receives $1,980 cash in advance of providing a 4-week training service to a customer.
December 29	Pays $1,395 cash as a partial payment toward the accounts payable of Dec. 20.
December 30	Distributed a $595 cash dividend to the owner.

Information for month-end adjustments follows:

• Requirement
• General Journal
• General Ledger
• Trial Balance
• Income Statement
• St Retained Earnings
• Balance Sheet
• Post Closing