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Analyzing Transactions Using the Financial Statement Effects Template and Preparing an Income Statement On December 1, 2013, R. Lambert formed Lambert Services, which provides career and vocational counseling services to graduating college students. The following transactions took place during December, and company accounts include the following: Cash, Accounts Receivable, Land, Accounts Payable, Notes Payable, Common Stock, Retained Earnings, Counseling Services Revenue, Rent Expense, Advertising Expense, Interest Expense, Salary Expense, and Utilities Expense. (1) Raised $10.500 cash through common stock issuance. (2) Paid $1,125 cash for December rent on its furnished office space. (3) Received $750 invoice for December advertising expenses. (4) Borrowed $22,500 cash from bank and signed note payable for that amount. Received $1,800 cash for counseling services rendered. Billed clients 510,200 for counseling services rendered. Paid $3.300 cash for secretary salary. (8) Paid $555 cash for December utilities. (9) Declared and paid a $1.350 cash dividend. (10) Purchased land for $19.500 cash to use for its own facilities (11) Paid $150 cash to bank as December interest expense on note payable (5) (6) Required Required a. Report the effects for each of the separate transactions 1 through 11 using the financial statement effects template. Total all columns and prove that (1) assets equal liabilities plus equity at December 31, and (2) revenues less expenses equal net income for December Balance Sheet Income Statment + Contributed Capital + Earned Capital Revenue - Expenses = Net Income Transaction Cash Asset + Noncash Assets = Liabilities (1) (2) (3) - 14 (5) (6) (7) - + (8) (9) + (10) (11) TOTALS + $ $ $ = $ b. Prepare an income statement for the month of December. Lambert Services Income Statement For the Month of December 2013 $ Expenses Rent expense $ Advertising Expense Salary Expense Utilities Expense Total Expenses Net Income $