On January 1, 2020,Mr. Wild formed a corporation to provide services to clients.Information about the first year of operation follows:
	Jan.1	Investorsprovided $1,500,000 in cash in exchange for stock of The WildCorporation.
	Jan.1	Purchasedequipment in exchange for $100,000 cash and a $1,900,000 notepayable at an annual rate of 5%, payable every 6 months.
	Jan.1	Purchased$45,000 of insurance that will cover the next 3 years. This wasrecorded as prepaid insurance.
	Feb.1	Purchased$5,000 of office supplies on account that will be needed during theupcoming year.
	Mar.15	PaidSalaries of $20,000.
	Mar.31	Billedcustomers for services in the amount of $500,000.
	Apr.15	Paid thevendor who sold Wild the office supplies on Feb. 1.
	Apr.30	Collected$400,000 on accounts receivable.
	June15	Paidsalaries of $40,000.
	June30	Paid $4,000for employee travel costs.
	June30	Paid$10,000 for a company party.
	June30	Paid theinterest due and $400,000 to reduce the balance of the notepayable.
	July1	Billedcustomers for services provided in the amount of $750,000.
	Aug1	Collected$200,000 on accounts receivable.
	Aug.15	Purchased$15,000 of office supplies on account.
	Sept. 15	Paidsalaries of $40,000.
	Sept. 30	Paid$25,000 for a customer appreciation event.
	Sept. 30	Paid$40,000 for employee travel costs incurred by staff.
	Dec.1	Collected$300,000 as deposits from customers who contracted for 2021.
	Dec.31	Declaredand paid a $50,000 dividend to shareholders.
The WildCorporation uses the following accounts in it's Chart ofAccounts:
	Cash
	AccountsReceivable
	OfficeSupplies
	PrepaidInsurance
	Equipment
	AccumulatedDepreciation
	AccountsPayable
	InterestPayable
	UnearnedRevenue
	NotesPayable
	CapitalStock
	RetainedEarnings
	Dividends
	ServiceRevenue
	SalariesExpense
	Meals &Entertainment Expense
	TravelExpense
	InsuranceExpense
	OfficeSupplies Expense
	InterestExpense
	Depreciation Expense
	IncomeSummary
COMPLETE THE FOLLOWING:
(a)	Journalize the listedtransactions.
(b)	Post the transactionsto the appropriate general ledger accounts.
(c)	Prepare a trialbalance as of December 31.