Record each transaction IN JOURNAL ENTRY FORMAT. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

RIVERHAWK EXPEDITIONS Trial Balance November 30, 2018 Credits Debits 11,000 5,400 1,300 25,000 183,500 Accounts Cash Accounts Receivable Prepaid Insurance Equipment Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Salaries Expense Rent Expense 4,200 50,900 138,000 15,000 5,900 75,900 11,900 29,200 10,800 Totals $ 284,000 $ 284,000 The following transactions occur during December 2018: December 1 Pay rent for mountain lodges the month of December, $1,800. December 5 Provide quided tour to customers in Grand Teton National Park for cash, $3,700. December 8 Borrow from a local bank by signing a note payable, $19,000. The note is due in one year with a 6% interest rate. December 12 Receive cash from customers as payment for a guided tour that occurred on November 28, $4,400. December 13 Issue additional shares of common stock for cash, $29,000. December 15 Pay employee salaries for the first half of the month, $2,100. December 17 Purchase advertising on several local radio stations to be aired during the following two weeks, $1,900. December 22 Provide guided tour to customers in Yellowstone National Park on account, $4.100. December 23 One of the customers from the December 22 tour claims to have seen the legendary creature Bigfoot. The company believes this exciting news will create additional revenue of $29,000 next year. December 26 Purchase several pieces of hiking equipment to give customers a more enjoyable adventure, such as night-vision goggles, GPS, long-range binoculars, and video cameras, for cash, $29,400. December 28 Pay cash on accounts payable, $2,400. December 31 Pay dividends to stockholders. $2,900