Record December Transactions in General Journal [GJ(Regular) Tab in Excel File] **Note: You will be keeping a subsidiary ledger for AP, AR, and Inventory. All transactions that debit or credit one of these accounts should have in brackets which subsidiary is used. 12/16/Y2 12/18/Y2 12/18/Y2 12/19/Y2 12/20/Y2 12/22/Y2 12/24/Y2 12/24/Y2 12/27/Y2 12/28/Y2 12/29/Y2 12/30/Y2 12/30/Y2 12/31/Y2 Paid A. Phillips (paid by check) [Hint: Salaries Payable] Paid electric bill (paid by check) **Show subsidiary like this: Accounts Payable [Electric Co-op] Declared and paid Dividends of $2000. (paid by check) Paid XYZ, Inc. (paid by check) ** Purchased office supplies for $280 (paid by check) Received phone bill for $218 from AT