Accounting Cycle Project - Part 2 Continuing Case: Cookic Creations This is a continuation of the Accounting Cycle Project Part 1. Recall that Natalie began operations of Cookie Creations Inc. in November 2025. Cookie Creations Inc. is a cookie-making school. Natalie offers individual and group cookie-making lessons and also sells mixers as part of her main operations. The trial balance from December 2025 is shown below. The following transactions occurred in January 2026. Jan. 1 Natalie sells a mixer to Curtis on credit, terms n/30, for $1,100 (cost of mixer $600 ). Note: Service Revenue is to be used when a cookie elass is performed. Sales Revenue is to be used when a mixer is sold, 1 Natalie purchases a used van that will be used only for business. The initial cost of the van is $38,500. Natalie spends an additional $2,500 to have the van painted and $1,500 to have the back seat removed to install shelving units. To finance the van and these additional costs, Natalie signs a ten year 5% note payable for $42,500 with Badger bank. 31 Natalie teaches 13 classes in January. Seven classes were paid for in cash, $1,050; the other six classes were paid for by Visa credit cards, $900. The credit card service charge is 3%. Use the service charge expense account for the 3% fee. 31 Curtis calls Natalie. He is unable to pay the amount outstanding for another month, so he signs a oncmonth, 6% note receivable. Instructions (a) Prepare joumal entries for the transactions that occurred in January above. The company uses a perpetual inventory system. If no entry is needed, please enter "N/A" in the space provided for that date