The following transactions occurred during the month of December2014:

Dec. 03 Paid acoount payable of $350

        05 Paid insurancepremiums of $9200 in advance (use pernabebt account)

        06 Received $90 asadvance payment of delivery service (use permanent account)

        09 Billed andcollected $6320 in cash from delivery fees

        10 Purchased $920 ofoffice supplies on account

        11 Acquired a truckworth $42000 by paying $7400 in cash and giving a long-term notepayable for the balance

        15 Paid wages of$2600 for the period December 1-15

         16 Collected$2450 of accounts receivable

         17 Paid $1460cash for repairs to trucks

        21 Paid $1700 cashfor advertising on a local television station

         28 Paid wagesof $1800 for the period December 16-28

         29 Billed andcollected $3900 in cash from delivery fees

        31 Declared and paiddividends in the amount of $1200

Question: Prepare and post journal entries to record theDecember transactions previously listed. Entries should be in fullformat.