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Question One: Read the following transactions related to Sarah Design Led company: (100 Points) Sarah Design Ltd was founded in Dec 2019. Sarah Design provides unique and modern designing services to customers. During month of December 2019, the following transactions took place: 1-Dec Shareholders invested $500,000 cash in the business in exchange for shares. 6 Purchased a land costing $120,000 and Building for $60,000 on account. 15 Purchased equipment costing $5,800 cash. 16 Received $5,500 cash from customer for services not performed yet. 18 Performed services and billed customer for services performed $3,200. 20 Received half of the amount in cash from the billed customers on December 18"h. 26 Paid $42,000 cash for the purchase on account on December 6. 29 Declared and paid cash dividends to shareholders for $1,000. 30 Paid interest of the month, $250. Answer the following: 1- Prepare journal entries and post them to the related T-Accounts. (54 points) Note: Use the provided table below Date Account Titles Debit Credit Dec-01 Dec-06 Dec-15 Dec-16 Dec-18 Dec-20 Dec-26 Dec-2 Dec-30 2- Post into the related T-Accounts. (20.5 points) Note: Use the provided T-Accounts Dr. Cr. Dr. Cr. Or. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr Cr. Dr Cr. Dr. Cr. Dr Cr. Dr. Cr. 3- Prepare the Trial Balance as of Dec 30. (25.5 points) Name of the Company Trial Balance Date Account Dr. Cr