Create a "General Ledger T-Accounts" using the information from the "General Journal" below.

General Journal
Date	Description			Debit	Credit
Dec.	Cash			$ 65,000.00
		Common stock			$ 65,000.00
	( To record the issuance of common stock. )
	Rent expense			5,000
		Cash			5,000
	( To record payment of office rent. )
	Advertising expense			550
		Accounts payable			550
	( To record purchases on account for T-shirts used for advertising. )
	Accounts payable			475
		Cash			475
	( To record payment owed on the account. )
	Cash			2,800
		Wants ad revenue			2,800
	( To record collection want ad revenue. )
	Delivery expense			810
		Cash			810
	( To record payment to the post office for bulk mailing. )
	Accounts receivable			6,300
		Advertising revenue			6,300
	( To record billing for advertising. )
	Delivery expense			70
		Cash			70
	( To record payment for courier service. )
	Printing expense			3,900
		Cash			3,900
	( To record payment for printing. )
	Cash			4,570
		Want ad revenue			4,570
	( To record the collection of want ad revenue. )
	Utilities expense			510
		Accounts payable			510
	( To record the December utilities invoice. )
	Printing expense			4,400
		Cash			4,400
	( To record payment for printing. )
	Salaries expense			6,100
		Cash			6,100
	( To record payment of salaries. )
	Accounts receivable			8,950
		Advertising revenue			8,950
	( To record billings for advertising revenue. )
	Delivery expense			630
		Cash			630
	( To record payment to the post office for bulk mailing. )
	Delivery expense			90
		Cash			90
	( To record payment for courier service. )
	Cash			5,100
		Accounts receivable			5,100
	( To record the collection of receivables. )
	Office equipment			3,100
		Notes payable			3,100
	( To record the purchase of a fax machine. )