Create a general journal for each transaction

D E F G H 1 J K L A 25 Transaction B B Description of transaction 26 01. December 1 a new investor, made an investment in Byte by purchasing 2,100 shares of its common stock paying $60,900.00 in cash. The par value of the common stock was $25.00 per share. 27 28 02. December 3: Byte purchased a Ricoh Color Copier for $5,100.00. The invoice number was 61298. Byte paid 10% in cash and signed a three-year note for the remaining balance. Interest at a rate of 6% a year will be paid semiannually. 29 30 03. December 3: Check # 6001 for $2,700.00 was issued by Byte to pay for rent of the office space for December. 31 32 04. December 3: Byte received 12 Super Toners for resale to customers at a cost of $22.00 per toner. The invoice number was 7249, and requires payment within 30 days. 33 34 05. December 10: Byte sold 6 Super Toners to a customer on account for $59.00 each. The Sales order number was 12100. 35 36 06. December 10: Byte records the cost of the 6 Super Toners sold using FIFO. The sales order number was 12100. 37 38 07. December 11: Check # 6002 was issued to pay salaries of $2,300.00 to equipment operators. (Ignore payroll taxes at this time.) 39 40 08. December 14: Check # 6003 was issued to purchase a one-year insurance policy covering its computer equipment. The cost of the insurance is $6,552.00 and paid to Seth's Insurance. The effective date of the policy was December 16 and the invoice number was 2387. 41 42 43 09. December 15: Byte purchased $350.00 of supplies on account. 44 10. December 16: Byte received 12 Super Toners purchased for resale to customers. The cost was $31.00 per toner. The invoice number was 7959, and payment is required in 30 days. 45 ... Chart of Accounts Post Closing TB Last Year Trial Balance Nov. 30 Transactions Adjusting Transactions Closing Transactions General Jourr