1. Create general journal template , enter the above transactions for Dec. 24 and 26.

2. Post the transactions to the general ledger .

3.Record the account balances from the general ledger on the unadjusted trial balance .

Notes: 3 All sales amounts shown do not include sales tax. All sales are taxable. Be sure to add sales tax at a 5% rate to all sales and rental (not including deposits) transactions. Round all computations to the nearest dollar. Round up for 50 cents or more. - * Transactions were as follows: Date J Transaction J Amount Dec. 2,' | Paid accrued (on Nov. 30) wages due to employees 18,0001 Paid accrued (Nov. 30) FICA and Medicare Paid accrued (Nov. 30) payroll tax withholdings Paid accrued (Nov. 30) sales taxes due - 600| J 11,500J 8,000' 26,000| 19,000 Dec. 10, 5Paid accounts payable J Pier and lift sales for cash, before tax amount J ost of piers and lifts sold abor charge to insta S, received in cas om customers, before 300J tax amount Purchases of piers and lifts on account - 000J 16,000J 8,500J 10 J ustom dock sales charged to customers, before tax amount - Purchases of lumber on account for custom docks Dock parts issued from inventory J Seawall installations charged to customers, before tax amount - Seawall rocks purchased on account ' Sports equipment sales for cash, before tax amount - Purchases of sports equipment on account -J 340| J 6,5001.J 300J 4,500J 200J ash collected from customers on accounts receivable -J Advertising expenses incurred and paid - Purchase of office supplies, paid in cash, charged to expense account J Freight incurred and paid 42,000| 400|J 500J 400|J 500J 5,000- ustomer accounts receivable written offJ President and secretary salaries accrued for two weeks. Paychecks will be issued on Dec. 12. Amount shown is gross, apply 7.65% FICA and Medicare and 10% income tax withholding. Additionally, a payroll tax is paid by the employer equal to the FICA and Medicare withholdings. In other words, 7.65 % is withheld from employee pay and 7.65% is paid by the employer